Philosophy Dictionary of ArgumentsHome
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| Taxation: Taxation is the process by which governments collect money from individuals and businesses to fund public expenditures and services. Levied based on income, profits, property, or goods and services, taxes serve as a primary revenue source for governments, enabling the provision of infrastructure, healthcare, education, defense, and other public services. See also Government budget._____________Annotation: The above characterizations of concepts are neither definitions nor exhausting presentations of problems related to them. Instead, they are intended to give a short introduction to the contributions below. – Lexicon of Arguments. | |||
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Economic Theories on Taxation - Dictionary of Arguments
Mause I 273 Taxation/Economic Theories: Problem: how, for example, should leisure time as a consumer good be indirectly taxed if there is already a burden on the labour supply that can no longer be freely changed? ((s) Substitution problem: shift in demand to less taxed goods). Solution: e.g. Corlett Hague Rule: goods which are complementary to leisure consumption should be taxed, e.g. novels, TVs, sun loungers, etc. (1) See Ramsey-Rule/Ramsey, Taxation/Ramsey. 1. W.J. Corlett und D. C. Hague, Complementarity and the excess burden of taxation. Review of Economic Studies 21 (1) 1953, S. 21– 30. >Tax Avoidance, >Tax Competition, >Tax Compliance, >Tax Evasion, >Tax Havens, >Tax Incidence, >Tax Loopholes, >Tax System, >Optimal tax rate._____________Explanation of symbols: Roman numerals indicate the source, arabic numerals indicate the page number. The corresponding books are indicated on the right hand side. ((s)…): Comment by the sender of the contribution. Translations: Dictionary of Arguments The note [Concept/Author], [Author1]Vs[Author2] or [Author]Vs[term] resp. "problem:"/"solution:", "old:"/"new:" and "thesis:" is an addition from the Dictionary of Arguments. If a German edition is specified, the page numbers refer to this edition. |
Economic Theories Mause I Karsten Mause Christian Müller Klaus Schubert, Politik und Wirtschaft: Ein integratives Kompendium Wiesbaden 2018 |
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Ed. Martin Schulz, access date 2024-04-29