Fiscal Tax Policy and Economy (Politica Tributaria y Economia Fiscal)

Centro de Investigaciones y Proyectos Especiales CIPE, 2009

23 Pages Posted: 6 Dec 2009 Last revised: 30 Dec 2009

See all articles by Fernando Estrada

Fernando Estrada

Universidad Externado de Colombia - Facultad de Finanzas, Gobierno y Relaciones Internacionales

Date Written: December 5, 2009

Abstract

This article describes the argumentative structure of Hayek on the relationship between tax policy and redistribution. It is observed throughout its work giving special attention to two of his works: The Constitution of Liberty (1959) and Law, Legislation and Liberty, Vol. 3, The Political Order of Free People af University of Chicago Press, Chicago, (1979) Hayek describes one of the most complete allegations on the SFP progressive tax system (progressive tax). According to the author the history of the tax system works against such a tax model. The author displays a variety of arguments on the ground preferred by his critics of liberal democracy.

Note: Downloadable document is in Spanish.

Keywords: Tax Fiscal, Hayek, Buchanan, Political Economy

JEL Classification: E60, E62, E64

Suggested Citation

Estrada, Fernando, Fiscal Tax Policy and Economy (Politica Tributaria y Economia Fiscal) (December 5, 2009). Centro de Investigaciones y Proyectos Especiales CIPE, 2009, Available at SSRN: https://ssrn.com/abstract=1519090

Fernando Estrada (Contact Author)

Universidad Externado de Colombia - Facultad de Finanzas, Gobierno y Relaciones Internacionales ( email )

Calle 12 # 0 - 85 Este, Barrio La Candelaria
Bogota, DC Cundinamarca 1267
Colombia
05-71 - 3419900 - ext. 1202 (Phone)

HOME PAGE: http://ideas.repec.org/f/pga454.html

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