Scandinavian Working Papers in Economics
HomeAboutSeriesSubject/JEL codesAdvanced Search
Ratioinstitutet - The Ratio Institute Ratio Working Papers

No 38:
Skatterna och makten

Lars Niklasson ()

Abstract: Are there any limits to the tax-imposing powers of governments? One answer is to look for constitutional rules that are implied by democracy itself. For instance, the case for budgetary regulation could be extended to ban taxes that threaten economic growth and hence long-term public spending. A more fundamental question is whether might is right, i.e. if there is a "political obligation". Three fallacies are discussed; that people have a right to tax themselves, that majorities are always right and that individuals can't claim rights against the government. The conclusion is that the only philosophically sound ground for taxation seems to be consent by the individual. This is a line of reasoning that is more or less absent in the Swedish legal and political tradition, with the exception of the economist Knut Wicksell.

Keywords: legitimitet; beskattningsrätt; demokrati; rättigheter; samtycke; staten; (follow links to similar papers)

JEL-Codes: H00; K40; (follow links to similar papers)

21 pages, April 29, 2004

Before downloading any of the electronic versions below you should read our statement on copyright.
Download GhostScript for viewing Postscript files and the Acrobat Reader for viewing and printing pdf files.

Full text versions of the paper:

ln_makten.pdf    PDF-file
Download Statistics
This paper is published as:
Niklasson, Lars, (2004), 'Skatterna och makten' in Karlson, Nils, Dan Johansson and Richard Johnsson (eds.) Skatter & värdighet, pages 39-65, Ratio.

Questions (including download problems) about the papers in this series should be directed to Martin Korpi ()
Report other problems with accessing this service to Sune Karlsson () or Helena Lundin ().

Programing by
Design by Joachim Ekebom

Handle: RePEc:hhs:ratioi:0038 This page was generated on 2014-12-14 19:26:15