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The Pure Theory of Taxation

In: Classics in the Theory of Public Finance

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  • Francis Ysidro Edgeworth

Abstract

The character of pure theory, deduction from received first principles, attaches not only to the incidence of taxes, which has been considered in the preceding paragraphs, but also—in a minor degree, doubtless—to the distribution of the fiscal burden among the taxpayers, which is to be considered in what follows. There is at least one aspect of this subject which may present sufficient length of reasoning and strength of premises to deserve the title “pure”. The view thus distinguished is that according to which the sacrifice felt by the taxpayer is a dominant factor in the apportionment of the fiscal burden, the hedonistic, or in a special sense utilitarian, principle of taxation, as it may be called. Some other principle may be held—for instance, that of “ability”, or “faculty”, in a more objective sense, but can hardly be to belong to the domain of pure theory.

Suggested Citation

  • Francis Ysidro Edgeworth, 1958. "The Pure Theory of Taxation," International Economic Association Series, in: Richard A. Musgrave & Alan T. Peacock (ed.), Classics in the Theory of Public Finance, pages 119-136, Palgrave Macmillan.
    • Handle: RePEc:pal:intecp:978-1-349-23426-4_7
    DOI: 10.1007/978-1-349-23426-4_7
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    Citations

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    Cited by:

    1. Richard E. Wagner, 2002. "Some Institutional Problematics of Excess Burden Analytics," Public Finance Review, , vol. 30(6), pages 531-545, November.
    2. Peter J. Lambert & Helen T. Naughton, 2009. "The Equal Absolute Sacrifice Principle Revisited," Journal of Economic Surveys, Wiley Blackwell, vol. 23(2), pages 328-349, April.
    3. Charles B. Blankart, 2002. "A Public Choice View of Tax Competition," Public Finance Review, , vol. 30(5), pages 366-376, September.
    4. Nir Dagan & Oscar Volij & Roberto Serrano, 1999. "Feasible implementation of taxation methods," Review of Economic Design, Springer;Society for Economic Design, vol. 4(1), pages 57-72.
    5. Nir Dagan, 2008. "An axiomatization of the leveling tax-transfer policy," Economic theory and game theory 020, Nir Dagan.
    6. Özgür Kıbrıs, 2012. "A revealed preference analysis of solutions to simple allocation problems," Theory and Decision, Springer, vol. 72(4), pages 509-523, April.
    7. Blankart Charles B., 2015. "Politische Folgen finanzwissenschaftlicher Konzepte / Political consequence of public finance," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 66(1), pages 61-80, January.
    8. Peter J. Lambert & Helen T. Naughton, 2006. "The Equal Sacrifice Principle Revisited," University of Oregon Economics Department Working Papers 2006-4, University of Oregon Economics Department, revised 01 Jun 2006.
    9. Bernardi, Luigi, 2006. "A family of big brother that do not talk each other," MPRA Paper 1867, University Library of Munich, Germany.
    10. Charles B. Blankart, 2002. "Steuern als Preise - Eine finanzwissenschaftliche Untersuchung mit einer Anwendung auf die EU-Zinsbesteuerung," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 138(I), pages 19-38, March.
    11. Wagner Richard E., 2010. "Raising vs. Leveling in the Social Organization of Welfare," Review of Law & Economics, De Gruyter, vol. 6(3), pages 421-439, December.
    12. Özgür Kıbrıs, 2013. "On recursive solutions to simple allocation problems," Theory and Decision, Springer, vol. 75(3), pages 449-463, September.

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