Tax Power and Economics

Fernando Estrada and Jorge Iván González

MPRA Paper from University Library of Munich, Germany

Abstract: The article is divided into two parts. The first describes Hayek's critique of the progressive tax system since its conception of social order and fiscal rationality. Hayek thinks about a key principle in liberal democracies: majority rule. And stretching comments to the influence of morality in taxation decisions. The second is aimed at analyzing the reception of Hayek in constitutional economics Brennan and Buchanan. However, in the interpretation of tax policy has decisively if governments reflect a tyrant or benevolent Leviathan State. The Fiscal Constitution must be accompanied by a monetary constitution. Both constitutional forms are related and prevent leviathánico power of governments, especially when they are short stay. Although, for the authors, the Fiscal Constitution has important implications for monetary constitution.

Keywords: Power Tax; Hayek; Buchanan; Brennan; Progressive Tax. (search for similar items in EconPapers)
JEL-codes: B13 B15 B25 B41 E42 E62 E64 H3 (search for similar items in EconPapers)
Date: 2014
New Economics Papers: this item is included in nep-hme, nep-mac, nep-pbe and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:59075

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