CT951
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https://doi.org/10.1007/978-3-642-74999-5Einkommensbesteuerung; Finanzwissenschaft; Schattenwirtschaft; Steuerpolitik; Steuertheorie; economics; po
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Conference proceedings 1989onference took place in Vienna in January 1988. All papers were subject to a refereeing process; some of them had to be revised very extensively. The economics of progressive taxation have been a research topic ever since economists have dealt with the economic role of the state. Old puzzles are the
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s, which examines the issue of how a tax and transfer system would look if it were established by a government subject to majority rule; . and the normative analysis, which tries to discern an optimal system of taxes and transfers. In the normative case the author distinguishes between the "libertarian perspe978-3-642-75001-4978-3-642-74999-5
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