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Política tributaria y economía fiscal en los enfoques de Hayek y Brenann/Buchanan

Estrada, Fernando and González, Jorge Iván (2014): Política tributaria y economía fiscal en los enfoques de Hayek y Brenann/Buchanan.

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Abstract

We describe Hayek's position on taxation and its subsequent developments. Hayek defends the proportional tax system. If a majority rule corrects deviations from political power must also restrict the conditions of progressive taxation. According to Hayek the progressive tax system (SFP) violates a principle of constitutional law obligations to generate more work for those looking for the growth of the economy. In this sense, the progressive tax system operates counter to principles of democratic justice.

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