Pregled bibliografske jedinice broj: 1281357
Friedrich Hayek on taxation and income redistribution
Friedrich Hayek on taxation and income redistribution // Revija za socijalna politika, 30 (2023), 1; 47-56 doi:10.3935/rsp.v30i1.1845 (međunarodna recenzija, pregledni rad, znanstveni)
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Naslov
Friedrich Hayek on taxation and income
redistribution
Autori
Bejaković, Predrag ; Luburić, Goran
Izvornik
Revija za socijalna politika (1857-6052) 30
(2023), 1;
47-56
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, pregledni rad, znanstveni
Ključne riječi
Redistribution ; Fiscal System ; Tax Policy ; Friedrich Hayek
Sažetak
Friedrich Hayek was a stanch advocate of the free market principle. He is confirmed that progressive taxation is a great threat to individual liberty and social fairness, particularly because in it there is no limit how high a progressive rate can be. The only explanation on which a progressive taxation can be defended is a wish to alter the income distribution, but this approach cannot be explained by any scientific argument. Progressive taxation is unjust and short sighted while, according to Hayek, proportional tax system satisfies a standard of fairness and justice because it applies the same general rule to all and prevents discrimination against the well-off taxpayers.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija