Ed Dodson responding...

jim horsman wrote:

> 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.

Ed Dodson here:
Find a copy of 'Economics of Taxation' by Harry Gunnison Brown,
written (as I recall) in the 1930s when Brown was teaching at the
University of Missouri. This book was reprinted not that long ago
by the University of Chicago Press.

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