Ratio Working Papers
Skatterna och makten
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
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- 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.
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