fabio guillermo rojas wrote:

> It is very easy to imagine different tax schemes which
> satisfy different ethical and economic constraints:
> flat taxes, progressive, regressive, voluntary, etc.
> Does anybody know if work has been done on what determines
> the kind of taxation rather than the tax rate?

as usual, an interesting question.  i have no direct sources to report,
but a historian, charles adams has written extensively about the history
of taxation and that may lead to some insight.

> -fabio

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