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On Friedrich Hayek and Taxation: Rationality, Rules, and Majority Rule

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  • Spicer, Michael W.

Abstract

Explores the implications of the work of the late Friedrich Hayek for taxation policy. Examines Hayek's writings on the limits of rationality, the role of rules, and the limits of majority rule. Argues that Hayek's work provides general support for broad-based nondiscrimnatory tax policies but can be interpreted as cautioning against either radical or frequent changes in tax policy.

Suggested Citation

  • Spicer, Michael W., 1995. "On Friedrich Hayek and Taxation: Rationality, Rules, and Majority Rule," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(1), pages 103-112, March.
    • Handle: RePEc:ntj:journl:v:48:y:1995:i:1:p:103-12
    DOI: 10.1086/NTJ41789127
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    References listed on IDEAS

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    1. Buchanan, James M., 1993. "The Political Efficiency of General Taxation," National Tax Journal, National Tax Association, vol. 46(4), pages 401-10, December.
    2. Buchanan, James M., 1993. "The Political Efficiency of General Taxation," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(4), pages 401-410, December.
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    Cited by:

    1. Filoso, Valerio, 2010. "The Corporate Income Tax: An Entrepreneurial Perspective," MPRA Paper 42967, University Library of Munich, Germany.

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