Social security and taxation: A note on some intellectual foundations of social security and taxation

被引：0

作者：

Albeda W. ^{[1
]}

机构：

[1] Department of Economics, Maastricht University, Bisschopsmolengang 14 B

来源：

European Journal of Law and Economics | 2000年 / 10卷 / 2期

关键词：

Income taxation; Negative income tax; Social security; The state as a provider (l'État providence);

D O I：

10.1023/A:1018797715839

中图分类号：

学科分类号：

摘要：

This note offers a short summary of intellectual roots of social security and taxation as institutions. The emphasis is on very basic ideas, spanning a bridge from the German historical school to recent French thought. The purpose is, of course, to show the breadth of intellectual options. © 2000 Kluwer Academic Publishers.

引用

页码：121 / 124

页数：3

共 7 条

[1]

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[2]

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[3]

Hansen, R., (1996) Die Praktischen Konsequenzen des Methodenstreits. Eine Aufarbeitung der Einkommensbesteuerung, , Berlin, Duncker & Humblott

[4]

Hansen, R., The Pure Historical Theory of Taxation (1997) Essays on Social Security and Taxation. Gustav von Schmoller and Adolph Wagner Reconsidered, pp. 289-318. , J. G. Backhaus (ed.), Marburg, Metropolis Verlag

[5]

Paulus, A., Is a Negative Income Tax a Substitute for Social Security? (1997) Essays on Social Security and Taxation. Gustav von Schmoller and Adolph Wagner Reconsidered, pp. 485-502. , J. G. Backhaus (ed.), Marburg, Metropolis Verlag

[6]

Rosanvallon, P., (1981) La Crise de l'Etat Providence, , Paris, Seuil

[7]

Rosanvallon, P., (1995) La Nouvelle Question Sociale, , Paris, Seuil

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