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Adam Smith on public expenditure and taxation

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Author Info
Maurício C. Coutinho () (Universidade Estadual de Campinas - Unicamp)
Abstract

This paper presents Adam Smith’s view on taxation and public expenditure, by means of an almost literal reading of the Wealth of Nations famous passages on the "duties of the sovereign" and on the "maxims of taxation". Contrarily to the commonest usage of these passages, we will show that their core is the preoccupation with the public expenditure soaring and the defence of decentralisation. Furthermore and also contrarily to the existing interpretations we defend the non-existence of any contradiction between Smith’s income and price theory (and the incidence hypothesis), provided due attention is paid to the guiding role of the "maxims".

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File URL: http://www.face.ufmg.br/novaeconomia/sumarios/v11n2/MAURICIO.pdf
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Article provided by Economics Department, Universidade Federal de Minas Gerais (Brazil) in its journal Nova Economia.

Volume (Year): 11 (2001)
Issue (Month): 2 (December)
Pages: 11-30
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Handle: RePEc:nov:artigo:v:11:y:2001:i:2:p:11-30

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Related research
Keywords: Adam Smith taxation public expenditure

Find related papers by JEL classification:
B10 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925 - - - General
B12 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925 - - - Classical (includes Adam Smith)

References listed on IDEAS
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  1. Nathan Rosenberg, 1960. "Some Institutional Aspects of the Wealth of Nations," Journal of Political Economy, University of Chicago Press, vol. 68, pages 557. [Downloadable!] (restricted)
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This page was last updated on 2008-8-26.

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