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Rethinking Tax Policies: New Ideas From A Dead Economist

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  • Kurt Wickman
  • Christopher Lingle

Abstract

Economic analysis of tax policy has tended to follow a macro approach in which the state is the focal point and the individual taxpayer is marginalised. An alternative micro approach, exemplified by the classic work of Wicksell, leads to an analysis of the seemingly inexorable growth of the public sector in a democracy and the constitutional constraints necessary to safeguard economic prosperity and individual liberty.

Suggested Citation

  • Kurt Wickman & Christopher Lingle, 2004. "Rethinking Tax Policies: New Ideas From A Dead Economist," Economic Affairs, Wiley Blackwell, vol. 24(3), pages 53-57, September.
    • Handle: RePEc:bla:ecaffa:v:24:y:2004:i:3:p:53-57
    DOI: 10.1111/j.1468-0270.2004.t01-1-00492.x
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    References listed on IDEAS

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    1. Schneider, Friedrich, 2002. "The Size and Development of the Shadow Economies of 22 Transition and 21 OECD Countries," IZA Discussion Papers 514, Institute of Labor Economics (IZA).
    2. Robert Krol, 1997. "A Survey of the Impact of Budget Rules on State Taxation, Spending, and Debt," Cato Journal, Cato Journal, Cato Institute, vol. 16(3), pages 295-307, Winter.
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