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Política tributaria y economía fiscal en los enfoques de Hayek y Brenann/Buchanan
[Tax policy and fiscal economy approaches Hayek and Brennan / Buchanan]

Author

Listed:
  • Estrada, Fernando
  • González, Jorge Iván

Abstract

We describe Hayek's position on taxation and its subsequent developments. Hayek defends the proportional tax system. If a majority rule corrects deviations from political power must also restrict the conditions of progressive taxation. According to Hayek the progressive tax system (SFP) violates a principle of constitutional law obligations to generate more work for those looking for the growth of the economy. In this sense, the progressive tax system operates counter to principles of democratic justice.

Suggested Citation

  • Estrada, Fernando & González, Jorge Iván, 2014. "Política tributaria y economía fiscal en los enfoques de Hayek y Brenann/Buchanan [Tax policy and fiscal economy approaches Hayek and Brennan / Buchanan]," MPRA Paper 57123, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:57123
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    File URL: https://mpra.ub.uni-muenchen.de/57123/1/MPRA_paper_57123.pdf
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    References listed on IDEAS

    as
    1. Farrant, Andrew & McPhail, Edward, 2009. "Hayek, Samuelson, and the logic of the mixed economy?," Journal of Economic Behavior & Organization, Elsevier, vol. 69(1), pages 5-16, January.
    2. Timothy Besley & Torsten Persson, 2009. "The Origins of State Capacity: Property Rights, Taxation, and Politics," American Economic Review, American Economic Association, vol. 99(4), pages 1218-1244, September.
    3. Burnside, Craig & Eichenbaum, Martin & Fisher, Jonas D. M., 2004. "Fiscal shocks and their consequences," Journal of Economic Theory, Elsevier, vol. 115(1), pages 89-117, March.
    4. Nicolas L. Dromel & Patrick A. Pintus, 2008. "Are Progressive Income Taxes Stabilizing?," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(3), pages 329-349, June.
    5. Brennan, Geoffrey & Buchanan, James, 1981. "Revenue Implications of Money Creation under Leviathan," American Economic Review, American Economic Association, vol. 71(2), pages 347-351, May.
    6. Damjanovic, Tatiana & Ulph, David, 2010. "Tax progressivity, income distribution and tax non-compliance," European Economic Review, Elsevier, vol. 54(4), pages 594-607, May.
    7. Ana Corbacho & Vicente Fretes Cibils & Eduardo Lora, 2013. "Recaudar no basta: Los impuestos como instrumento de desarrollo," IDB Publications (Books), Inter-American Development Bank, number 80740, February.
    8. Fernando Estrada Gallego, 2005. "Dialéctica en la argumentación económica," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 7(12), pages 113-135, January-J.
    9. Domenicantonio Fausto, 2008. "The Italian theories of progressive taxation," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 15(2), pages 293-315.
    10. repec:idb:brikps:80740 is not listed on IDEAS
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    Citations

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    Cited by:

    1. Villalobos Lopez, Jose Antonio, 2020. "Comentarios a la Cuenta Pública Nacional de México 2019 [Comments to mexico's 2019 National Public Account]," MPRA Paper 104497, University Library of Munich, Germany.
    2. Estrada, Fernando & Trujillo, Marlyn Tatiana & Pardo, Diego, 2018. "Política Fiscal, Ingresos y Desigualdad en Colombia (1990-2015) [Fiscal Policy, Income And Inequality In Colombia (1990-2015)]," MPRA Paper 88748, University Library of Munich, Germany.

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    More about this item

    Keywords

    Tax power; Hayek; Buchanan; Tributación; Regla fiscal; Impuestos;
    All these keywords.

    JEL classification:

    • A10 - General Economics and Teaching - - General Economics - - - General
    • A12 - General Economics and Teaching - - General Economics - - - Relation of Economics to Other Disciplines
    • B22 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Macroeconomics
    • B31 - Schools of Economic Thought and Methodology - - History of Economic Thought: Individuals - - - Individuals
    • E01 - Macroeconomics and Monetary Economics - - General - - - Measurement and Data on National Income and Product Accounts and Wealth; Environmental Accounts
    • E4 - Macroeconomics and Monetary Economics - - Money and Interest Rates
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • H42 - Public Economics - - Publicly Provided Goods - - - Publicly Provided Private Goods
    • H43 - Public Economics - - Publicly Provided Goods - - - Project Evaluation; Social Discount Rate
    • K2 - Law and Economics - - Regulation and Business Law
    • N0 - Economic History - - General
    • N2 - Economic History - - Financial Markets and Institutions

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