This article describes the argumentative structure of Hayek on the relationship between tax policy and redistribution. It is observed throughout its work giving special attention to two of his works: The Constitution of Liberty (1959) and Law, Legislation and Liberty, Vol. 3, The Political Order of Free People at University of Chicago Press, Chicago, (1979) Hayek describes one of the most complete allegations on the SFP progressive tax system (progressive tax). According to the author the history of the tax system works against such a tax model. The author displays a variety of arguments on the ground preferred by his critics of liberal democracy.
