Política tributaria y economía fiscal en los enfoques de Hayek y Brenann/Buchanan [Tax Policy and Fiscal Economy Approaches Hayek and Brennan / Buchanan]
Documento de trabajo
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.
