The Valuation Theory of Taxation

Emil Sax

A chapter in Classics in the Theory of Public Finance, 1958, pp 177-189 from Palgrave Macmillan

Abstract: Abstract In the first two sections of the paper, Sax discusses certain premises which underlie his theory of the economy of the State. He first deals with the sociological and methodological premises of his theory. The essence of the new approach, according to Sax, is that the economic activity of the State is not to be based on the exercise of political power but on the will of the community as a sum of individuals. Not every individual will be engaged actively in all decisions of the State, but may participate only in a more or less passive role through his membership in the group. The motivation of individual action in economic affairs is the same with regard to private and public economy, including in both cases egoism, mutuality and altruism.

Keywords: Collective Activity; Cost Share; Collective Decision; Economic Principle; Individual Benefit (search for similar items in EconPapers)
Date: 1958
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Persistent link: https://EconPapers.repec.org/RePEc:pal:intecp:978-1-349-23426-4_12

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DOI: 10.1007/978-1-349-23426-4_12

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