PROGRESSIVE TAX REFORM AND MAJORITY VOTING
In: Public choice, Band 27, S. 69-78
ISSN: 0048-5829
QUESTION OF WHY INCOMES SHOULD BE TAXED AT PROGRESSIVE RATHER THAN PROPORTIONAL RATES IS FUNDAMENTAL IN PUBLIC ECONOMICS. USUALLY IT IS DEALT WITH IN NORMATIVE TERMS OF FAIRNESS AND VERTICAL EQUITY. NEVERTHELESS, IT REMAINS THAT TAX RATES ARE ESTABLISHED NOT ON PURELY NORMATIVE GROUNDS BUT WITHIN THE INSTITUTIONS OF PUBLIC CHOICE.