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Knut Wicksell’s principle of just taxation

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Knut Wicksell’s principle of just taxation My claim is that the very concept of taxation presupposes that all incomes are equally justified. This applies no matter which principle of taxation one wishes to put into practice. A tax that only reduces by a certain amount what a person unjustly possesses cannot be regarded as an appropriate compensation on his part for the efforts the state has made on his behalf, nor can it be seen as a sacrifice comparable to the sacrifice another person has to bear out of the income he or she has earned in legitimate ways.

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Knut Wicksell’s principle of just taxation

Knut Wicksell’s principle of just taxationMy claim is that the very concept of taxation presupposes that all incomes are equally justified. This applies no matter which principle of taxation one wishes to put into practice. A tax that only reduces by a certain amount what a person unjustly possesses cannot be regarded as an appropriate compensation on his part for the efforts the state has made on his behalf, nor can it be seen as a sacrifice comparable to the sacrifice another person has to bear out of the income he or she has earned in legitimate ways.

Lars Pålsson Syll
Professor at Malmö University. Primary research interest - the philosophy, history and methodology of economics.

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