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On Taxation

In: Classics in the Theory of Public Finance

Author

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  • Lorenz Stein

Abstract

Taxes are conceptually entirely different from all other public revenue. Ever since taxation started, taxes have so outclassed all other sources of public revenue as to make them seem almost insignificant. Taxes can be said to represent the nation’s entire civic sense on the economic plane. We must conclude that they are not only formally, but fundamentally, different from other sources of revenue. This is indeed so.

Suggested Citation

  • Lorenz Stein, 1958. "On Taxation," International Economic Association Series, in: Richard A. Musgrave & Alan T. Peacock (ed.), Classics in the Theory of Public Finance, pages 28-36, Palgrave Macmillan.
    • Handle: RePEc:pal:intecp:978-1-349-23426-4_3
    DOI: 10.1007/978-1-349-23426-4_3
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