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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