IDEAS home Printed from https://ideas.repec.org/h/pal/intecp/978-1-349-23426-4_12.html
   My bibliography  Save this book chapter

The Valuation Theory of Taxation

In: Classics in the Theory of Public Finance

Author

Listed:
  • Emil Sax

Abstract

In the first two sections of the paper, Sax discusses certain premises which underlie his theory of the economy of the State. He first deals with the sociological and methodological premises of his theory. The essence of the new approach, according to Sax, is that the economic activity of the State is not to be based on the exercise of political power but on the will of the community as a sum of individuals. Not every individual will be engaged actively in all decisions of the State, but may participate only in a more or less passive role through his membership in the group. The motivation of individual action in economic affairs is the same with regard to private and public economy, including in both cases egoism, mutuality and altruism.

Suggested Citation

  • Emil Sax, 1958. "The Valuation Theory of Taxation," International Economic Association Series, in: Richard A. Musgrave & Alan T. Peacock (ed.), Classics in the Theory of Public Finance, pages 177-189, Palgrave Macmillan.
    • Handle: RePEc:pal:intecp:978-1-349-23426-4_12
    DOI: 10.1007/978-1-349-23426-4_12
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Miloslav Machoň, 2017. "Global Public Goods: The Case for the Global Earth Observation System of Systems [Globální veřejný statek na příkladu Systému systémů globálního pozorování Země]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2017(3), pages 68-83.
    2. Francesco Forte, 2018. "Introduction to welfare economics," Public Choice, Springer, vol. 177(3), pages 301-317, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:intecp:978-1-349-23426-4_12. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.