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Making and Breaking Tax Systems. ESRI FORTY-SECOND GEARY LECTURE, 2012

Besley, Timothy (2012) Making and Breaking Tax Systems. ESRI FORTY-SECOND GEARY LECTURE, 2012. UNSPECIFIED.

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    The above quote is from an article by Schumpeter which is often thought of as one of the founding articles in the field of fiscal sociology. I am fairly certain that many economists, even those who work in the field of public finance, have not engaged very much with the issues that Schumpeter raises here. It is worth bearing in mind he wrote the words above in an era when it was common for governments of the most prosperous countries to raise around 10 per cent of GDP in taxes. Even then, the question that pre-occupied Schumpeter was whether and how revenues on that scale were sustainable. This requires a proper appreciation of the economic, social and political forces that make tax raising possible.

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    Item Type: Other
    Subjects for non-EU documents: EU policies and themes > Policies & related activities > tax policy
    Subjects for EU documents: UNSPECIFIED
    EU Series and Periodicals: UNSPECIFIED
    EU Annual Reports: UNSPECIFIED
    Series: Series > Economic and Social Research Institute (ESRI), Dublin > ESRI Geary Lecture Series
    Depositing User: Phil Wilkin
    Official EU Document: No
    Language: English
    Date Deposited: 31 Oct 2019 15:53
    Number of Pages: 26
    Last Modified: 31 Oct 2019 15:53

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