On Friedrich Hayek and Taxation: Rationality, Rules, and Majority Rule

Michael W. Spicer

National Tax Journal, 1995, vol. 48, issue 1, 103-12

Abstract: Explores the implications of the work of the late Friedrich Hayek for taxation policy. Examines Hayek's writings on the limits of rationality, the role of rules, and the limits of majority rule. Argues that Hayek's work provides general support for broad-based nondiscrimnatory tax policies but can be interpreted as cautioning against either radical or frequent changes in tax policy.

Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:48:y:1995:i:1:p:103-12

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