Política tributaria y economía fiscal en los enfoques de Hayek y Brenann/Buchanan

Tax policy and fiscal economy approaches Hayek and Brennan / Buchanan

Fernando Estrada and Jorge Iván González

MPRA Paper from University Library of Munich, Germany

Abstract: We describe Hayek's position on taxation and its subsequent developments. Hayek defends the proportional tax system. If a majority rule corrects deviations from political power must also restrict the conditions of progressive taxation. According to Hayek the progressive tax system (SFP) violates a principle of constitutional law obligations to generate more work for those looking for the growth of the economy. In this sense, the progressive tax system operates counter to principles of democratic justice.

Keywords: Tax power; Hayek; Buchanan; Tributación; Regla fiscal; Impuestos (search for similar items in EconPapers)
JEL-codes: A10 A12 B22 B31 E01 E4 H2 H21 H23 H3 H32 H42 H43 K2 N0 N2 (search for similar items in EconPapers)
Date: 2014-07
New Economics Papers: this item is included in nep-hpe, nep-mac and nep-pol
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:57123

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