Crisis of the tax state

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 1982 English Publisher:Springer Science and Business Media LLCJournal:Public Choice, volume 38, pages 225-241 (issn: 0048-5829, eissn: 1573-7101,

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Authors: Dieter B�s;

doi: 10.1007/bf00144848

Crisis of the tax state

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Abstract

This paper presents a simple model of the ‘tax state’, where a progressive income tax is used to finance publicly supplied goods that are distributed free of charge. The individual citizens may be dissatisfied with such a fiscal system. If more than 50% are dissatisfied, we speak of a ‘crisis of the tax state’.

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University of Bonn
Germany

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