The Political Economy of Progressive Taxation

Front Matter....Pages I-IX
Progressive Taxation and Democratic Government: A Public Choice Analysis....Pages 1-17
Progressive Taxation: Models and Policies....Pages 19-23
The Rise and Fall of the Laffer Curve....Pages 25-40
On the Irrelevance of the Laffer Curve....Pages 41-42
The International Consequences of Less Progressive Taxation....Pages 43-70
Tax Reforms and International Mobility....Pages 71-73
Equitability and Income Taxation....Pages 75-99
A Political Philosopher’s View of Equitable Taxation....Pages 101-105
An Economists’ View of Equitable Taxation....Pages 107-109
Capital Markets, Entrepreneurship and Progressive Taxation....Pages 111-143
Taxing Entrepreneurs: Models and Reality....Pages 145-147
The Consequences of Progressive Income Taxation for the Shadow Economy: Some Theoretical Considerations....Pages 149-176
The Consequences of Progressive Income Taxation for the Shadow Economy....Pages 177-179
The Consequences of a Changing Shadow Economy for the “Official” Economy: Some Empirical Results for Austria....Pages 181-211
Notes on Taxes and Tax Evasion in Austria....Pages 213-217
Back Matter....Pages 219-220