DOAJ Open Access 2021

Book Review: _Tax Tyranny_

Jörg Guido Hülsmann

Abstrak

Pascal Salin's _Tax Tyranny_ is an essay on the principles of taxation. First published in 1985 under the title _L’arbitraire fiscale,_ this first English edition is most welcome. Written in a non-technical way, it is accessible to a broad readership. It serves very well as an introductory text for undergraduates, most notably in macroeconomics or public economics, but it also carries a lot of original food for thought that deserves the attention of scholars and tax practitioners. The central thesis is that there are no rational grounds for taxation and taxation can therefore never be justified. By its very nature, the tax state can never be a just state. When it taxes its citizens, it is arbitrary and tyrannical.

Topik & Kata Kunci

Economic theory. Demography

Penulis (1)

Jörg Guido Hülsmann

Format Sitasi

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Hülsmann, J.G. (2021). Book Review: _Tax Tyranny_. https://doi.org/10.35297/qjae.01009

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Informasi Jurnal

Tahun Terbit: 2021
Sumber Database: DOAJ
DOI: 10.35297/qjae.01009
Akses: Open Access ✓