The Political Efficiency of General Taxation
نویسنده
چکیده
If political decisions are made by legislative majorities, a constitutional constraint requiring generality in the imposition of taxes will be economically efficient. In the absence of such a constraint, majorities will tend to impose differentially high taxes on members of political minorities, and such differentiation opens up several sources for resource waste. This argument /ends support for a uniform proportional rate of tax on all incomes.
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