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Some Controversial Questions in the Theory of Taxation

In: Classics in the Theory of Public Finance

Author

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  • Erik Lindahl

Abstract

From the economic point of view, the activities of governments and local authorities are a link in the chain of man’s endeavour to satisfy his needs. To cover the cost of such activity by taxes means converting private property into public property and so more aptly serving the satisfaction of certain general needs. Like any other economic activity, this collective activity, too, must be guided by economic principles. Modern public finance and fiscal theories attempt to define those principles and to show their relations with the principles governing the private economy.

Suggested Citation

  • Erik Lindahl, 1958. "Some Controversial Questions in the Theory of Taxation," International Economic Association Series, in: Richard A. Musgrave & Alan T. Peacock (ed.), Classics in the Theory of Public Finance, pages 214-232, Palgrave Macmillan.
    • Handle: RePEc:pal:intecp:978-1-349-23426-4_15
    DOI: 10.1007/978-1-349-23426-4_15
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    Citations

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    Cited by:

    1. Maniquet, François & Sprumont, Yves, 2010. "Sharing the cost of a public good: An incentive-constrained axiomatic approach," Games and Economic Behavior, Elsevier, vol. 68(1), pages 275-302, January.
    2. Monique Florenzano, 2009. "Walras-Lindahl-Wicksell: What equilibrium concept for public goods provision ? I - The convex case," Post-Print halshs-00367867, HAL.
    3. J.-F. Besson, 1966. "Centralisation et décentralisation. Le problème des biens collectifs," Revue Économique, Programme National Persée, vol. 17(4), pages 560-602.
    4. Thanos Catsambas, 1982. "Substitutability, Separability, and the Distributional Implications of Public Goods," Public Finance Review, , vol. 10(3), pages 333-353, July.
    5. Monique Florenzano, 2010. "Government and the provision of public goods:from equilibrium models to mechanismdesign," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 17(4), pages 1047-1077.
    6. Monique Florenzano, 2009. "Walras-Lindahl-Wicksell: What equilibrium concept for public goods provision," Working Papers halshs-00531434, HAL.
    7. Monique Florenzano, 2009. "From equilibrium models to mechanism design: On the place and the role of government in the public goods provision analysis in the second part of the twentieth century," Post-Print halshs-00367859, HAL.
    8. Francesco Forte, 2018. "Introduction to welfare economics," Public Choice, Springer, vol. 177(3), pages 301-317, December.

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