Axiology.md

(Normative) Theory of Taxation

• Deutschmann (2011) on Pragmatism
• Bankman 1987 (Paper) on Progressivity
• Murphy (2002) on Ownership: Chapters 1, 2, 3, 5, 9
• Slemrod (2008) on a Citizens Guide: Chapters 1, 3, 4, 7
• Holmes & Sunstein (2012) on The Costs of Rights (highly recommended, but not mandatory)
• Hausman (2012) on Preferences (highly recommended, but not mandatory)

Murphy

• chapter 2

  • horizontal equity
  • vertical equity
  • benefit principle
  • ability to pay
    • endowment
    • actual incomes
    • equal sacrifice
  • libertarianism
    • desert
    • rights

• chapter 3

  • deontologism vs consequentialism
  • Rawls difference principle

• chapter 5

  • base: consumption and fairness to savers

Slemrod

• incidence
  • CIT
  • PIT
• splitting (families) 92

Positionaler Konsum

• PD

PCT

Landwertsteuer

• rent seeking
• rent capture
• progressivity
• incidence
• equity