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How Leviathan Taxes

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  • Klaus Beckmann
  • Elisabeth Lackner-Frey

Abstract

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Suggested Citation

  • Klaus Beckmann & Elisabeth Lackner-Frey, 2002. "How Leviathan Taxes," Constitutional Political Economy, Springer, vol. 13(3), pages 265-273, September.
  • Handle: RePEc:kap:copoec:v:13:y:2002:i:3:p:265-273
    DOI: 10.1023/A:1016121100492
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    References listed on IDEAS

    as
    1. Peter A. Diamond & J. A. Mirrlees, 1968. "Optimal Taxation and Public Production," Working papers 22, Massachusetts Institute of Technology (MIT), Department of Economics.
    2. Brennan,Geoffrey & Buchanan,James M., 2006. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521027922, September.
    3. Eytan Sheshinski, 1972. "The Optimal Linear Income-tax," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 39(3), pages 297-302.
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    Cited by:

    1. Emanuele, Canegrati, 2007. "A Contribution to the Positive Theory of Direct Taxation," MPRA Paper 6117, University Library of Munich, Germany.
    2. Beckmann Klaus & Gerrits Carsten, 2009. "Armutsbekämpfung durch Reduktion von Korruption: eine Rolle für Unternehmen? / Fighting poverty by fighting corruption: A task for private enterprise?," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 60(1), pages 463-494, January.
    3. Andreas Oestreicher & Reinald Koch, 2011. "The Revenue Consequences of Using a Common Consolidated Corporate Tax Base to Determine Taxable Income in the EU Member States," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(1), pages 64-102, March.
    4. Emanuele Canegrati, 2007. "A Contribution to the Positive Theory of Direct Taxation," LIS Working papers 469, LIS Cross-National Data Center in Luxembourg.

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