JUSTIFYING TAXATION

Mario J. Rizzo; Richard A. Epstein; David Schmidtz

doi:10.1017/S0265052523000080

JUSTIFYING TAXATION

Mario J. Rizzo
, Richard A. Epstein
, David Schmidtz

Research output: Contribution to journal › Article › peer-review

1 Scopus citations

Abstract

Taxation is more than one thing. Taxes can be levied in various ways on various things, with varying effects on a culture and an economy, and raising different challenges of justification.

Original language	English (US)
Pages (from-to)	1-10
Number of pages	10
Journal	Social Philosophy and Policy
Volume	39
Issue number	1
DOIs	https://doi.org/10.1017/S0265052523000080
State	Published - Aug 14 2022
Externally published	Yes

Keywords

capital gains
consumption
income
inheritance
production
progressive
redistribution
regressive
unrealized gains

ASJC Scopus subject areas

Philosophy
General Social Sciences

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10.1017/S0265052523000080

Cite this

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title = "JUSTIFYING TAXATION",

abstract = "Taxation is more than one thing. Taxes can be levied in various ways on various things, with varying effects on a culture and an economy, and raising different challenges of justification.",

keywords = "capital gains, consumption, income, inheritance, production, progressive, redistribution, regressive, unrealized gains",

author = "Rizzo, \{Mario J.\} and Epstein, \{Richard A.\} and David Schmidtz",

note = "Publisher Copyright: {\textcopyright} 2023 Social Philosophy \& Policy Foundation.",

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AU - Rizzo, Mario J.

AU - Epstein, Richard A.

AU - Schmidtz, David

PY - 2022/8/14

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N2 - Taxation is more than one thing. Taxes can be levied in various ways on various things, with varying effects on a culture and an economy, and raising different challenges of justification.

AB - Taxation is more than one thing. Taxes can be levied in various ways on various things, with varying effects on a culture and an economy, and raising different challenges of justification.

KW - capital gains

KW - consumption

KW - income

KW - inheritance

KW - production

KW - progressive

KW - redistribution

KW - regressive

KW - unrealized gains

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UR - https://www.scopus.com/pages/publications/85169314467#tab=citedBy

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DO - 10.1017/S0265052523000080

M3 - Article

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SP - 1

EP - 10

JO - Social Philosophy and Policy

JF - Social Philosophy and Policy

IS - 1

ER -

JUSTIFYING TAXATION

Abstract

Keywords

ASJC Scopus subject areas

Access to Document

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