RETHINKING TAX POLICIES: NEW IDEAS FROM A DEAD ECONOMIST

Kurt Wickman and Christopher Lingle ()

Economic Affairs, 2004, vol. 24, issue 3, 53-57

Abstract: Economic analysis of tax policy has tended to follow a macro approach in which the state is the focal point and the individual taxpayer is marginalised. An alternative micro approach, exemplified by the classic work of Wicksell, leads to an analysis of the seemingly inexorable growth of the public sector in a democracy and the constitutional constraints necessary to safeguard economic prosperity and individual liberty.

Date: 2004
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