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No progressive taxation without discrimination? On the generality of the law in the classical liberal tradition

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  • Åsbjørn Melkevik

    (Queen’s University)

Abstract

Any liberal theory that would take seriously the question of equality before the law is bound to engage with discrimination-related matters, and so long as one is a liberal one should oppose all discrimination coming from the state. This, however, may be a double-edged sword since many classical liberals have quite readily opposed progressive taxation by invoking its discriminatory nature. Some liberals will therefore conclude that one cannot establish different tax brackets, lest taxation be illiberal. This paper endeavours to refute this assumption. Progression may be compatible with the classical liberal concern for the rule of law, provided legislative discretion on tax-related matters is duly limited by the principle of generality, as well as by a certain standard of reasonable lawmaking. Through a careful distinction between four concepts of differential treatment, this paper demonstrates that progressive tax arrangements do not necessarily discriminate against the well-off, and that it can efficiently fulfill some legitimate classical liberals objectives.

Suggested Citation

  • Åsbjørn Melkevik, 2016. "No progressive taxation without discrimination? On the generality of the law in the classical liberal tradition," Constitutional Political Economy, Springer, vol. 27(4), pages 418-434, December.
    • Handle: RePEc:kap:copoec:v:27:y:2016:i:4:d:10.1007_s10602-016-9222-x
    DOI: 10.1007/s10602-016-9222-x
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    References listed on IDEAS

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    1. Buchanan,James M. & Congleton,Roger D., 2006. "Politics by Principle, Not Interest," Cambridge Books, Cambridge University Press, number 9780521031325, November.
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    3. Hayek, F. A. & Caldwell, Bruce, 2007. "The Road to Serfdom," University of Chicago Press Economics Books, University of Chicago Press, number 9780226320540 edited by Caldwell, Bruce, Febrero.
    4. Friedman, Milton, 2002. "Capitalism and Freedom," University of Chicago Press Economics Books, University of Chicago Press, number 9780226264202.
    5. Dicey, Albert Venn, 1915. "Introduction to the Study of the Law of the Constitution," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, edition 8, number dicey1915.
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    7. Friedman, Milton, 2002. "Capitalism and Freedom," University of Chicago Press Economics Books, University of Chicago Press, number 9780226264219, Febrero.
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    Cited by:

    1. Daniele Bertolini, 2019. "Constitutionalizing Leviathan: A Critique of Buchanan’s Conception of Lawmaking," Homo Oeconomicus: Journal of Behavioral and Institutional Economics, Springer, vol. 36(1), pages 41-69, October.

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    More about this item

    Keywords

    Classical liberalism; Discrimination; Generality of the law; Hayek; Progressive taxation;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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