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Theories of the Apportionment of the Burden of Taxation

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Theories of the Apportionment of the Burden of Taxation This dissertation has been 62^3585 microfilmed exactly as received HENDERSON* William Leroy* 1927- THEORIES OF THE APPORTIONMENT OF THE BURDEN OF TAXATION. The Ohio State University* Ph.D.. 1962 Economics* commerce-business University Microfilms, Inc., Ann Arbor, Michigan THEORIES OF THE APPORTIONMENT OF THE BURDEN OF TAXATION DISSERTATION Presented in Partial Fulfillment of the Requirement for the Degree Doctor of Philosophy in the Graduate School of the Ohio State University By William Leroy Henderson, B. Sc., M.A. The Ohio State University 1962 Approved by A dviser Department of Economics ACKNOWLEDGEMENTS The w riter wishes to thank Dr. L. Edwin Smart for his generous assistance at every stage of development of this study. He wishes also to thank Dr. Arthur Lynn and Dr. C. L. James who read the manu­ script and offered valuable suggestions as to both form and content. CONTENTS Page AC KNOWIE DGEMENTS...................................................................................................... i i i Chapter I INTRODUCTION ......................................................................................... 1 Public or Government Finance .......................................... 1 The Nature of Taxes and the Taxing Process . 2 The Bases for the Development of Tax Policy . 3 Justice in Taxation Policy ............................................... 5 Equity in T axation .................................................. 9 The Assignment of Economic Value to the Role of the State ......................................... 10 The Benefit and Ability Principles ........ 11 The Role of this S tudy ......................................... 13 Hypothesis of the Study .................................................. lit Purposes of the Study .................................................. 16 Scope and Limitation of R esearch ................................. 17 The Development of the Subject M atter ......................... 19 I I A SURVEY OF THE IDEAS AND THEORIES OF CLASSICAL AND NEO-CLASSICAL ECONOMISTS ON THE ROLE OF THE STATE IN ECONOMIC ACTIVITY, 1776-1900 21 Introduction ............................................................................... 21 The T heory o f S o c ia l C o n tra c t •••••.••• 23 Schools of Economic Thought ...................................... 25 Part I The Role of the State in Classical Eco­ nomic Thought 29 Adam Smith and the System of Natural Liberty . 29 Thomas R. Malthus on the Neutral Role of the S ta te .................................................... 37 John S. Mill on the Optional and Necessary Roles of the S tate ........................................................ 3$ J. B. McCulloch and a Joint Stock Theory of the S ta te ....................................................... U3 Summary of the Classical View of the Role of the S t a t e ........................... U5 iv ▼ Chapter Page Part II The Role of Qoverrraent in Neo-Classical Economic Thought ............................................................. 50 Introduction .................. •••••••«••• 50 Alfred M arshall'3 Recoonendations for Govern­ ment A ction ................................................................. 52 Henry Sidgwick and the Bases for Government Intervention ............................................................. 55 C. F. Bastable on the Limitation of State Ac­ t i v i t y .......................................................................... 57 J. S. Nicholson on the Breakdown of Individual­ ism ................................................................................... 57 Summary of the Neo-Classical Position on the Role of the State ............................................................... 59 I I I TAX APPORTIONMENT THEORIES IN CLASSICAL ECONOMIC THOUGHT, 1776-1850 .......................................................................... 61* Introduction 61* Part I Smithian Benefit-Ability Principle of Apportioning the Tax B urden ................................... 65 Modification of the Benefit Principle .... 68 Part n Digression on the Classical Apportionment Principles ...................................................................... 71 Concepts Introduced by Economists Not Identi­ fied with the Classical S chool...................... 71 Summary and Evaluation of the Benefit Principle of Tax Apportionment ..*.*• 76 Part III The Sacrifice Principle of Tax Apportion­ ment ................................................................................. 80 Introduction ••••••«•••••••••• 80 John Stuart Mill and the Origin of Sacrifice Principles •••••*•*•**•• . • 80 Summary and Evaluation of the Sacrifice Tax Ap­ portionment P rin cip le ................................................ 81* IV APPORTIONS NT DOCTRINES IN NEO-CLASSICAL ECONOMIC THOUGHT, 1875-1930 87 Introduction •••••••••••••••••• 87 Part I Equal Sacrifice Principle of Tax Appor­ tionm ent ......................................................................... 89 Henry Sidgwick and the Restatement of M ill's Sacrifice Principle ............................................... 89 Alfred Marshall-Taxation as a Problem of Con­ structive E th ics ..................................................... 90 v i Chapter Page C. F. Bastable - An Opponent of Progression . 92 J. S. Nicholson on the Implementation of S a c r i f i c e ..................................................................... 9k Summary of Views on the Equal Sacrifice Princi­ ple of Tax Apportionment ........................................... 9U Part II The Proportional Sacrifice Principle of Tax Apportionment .............................. ..... 97 A. J, Cohen-Stnart and the Total U tility Ap­ proach to Equal Sacrifice .................................. 97 3’immary of the Position o f Cohen-Stuart on Equal­ ity of Sacrifice ............................................................ y9 Part III Least or Minirmnn Sacrifice Principle of Tax A nnortionm ent .......................................................101 F. Y. Edgeworth and the True Principle of Taxation ......................................................................101 Summary of the Views of Edgeworth on Least S a c rific e ..........................................................................10$ Part IV C'immary and Evaluation of !ieo-Classical Annortionment doctrines ....................................... 107 Part V Nineteenth Century Annortionment Doc­ trines as a Basis for Twentieth Century Fis­ cal Theory ................................................... 116 Introduction ................................................................. 116 Hugh Dalton and the Requirement of Equity Among T a x p a y e r s ............................................................. 116 Artnur C. Pigou and the Optimal Distribution of the Tax Burden ...................................... 119 V PilINCIPLc.3 OF APPORTIONMENT OF THE TAX BURDEN AND THE ROLL-, OF THE STATE AMONG CONTINENTAL WRITERS, 1890-1928 12$ Introduction .......................................................................... 12$ P art I German F isc a l T h eo rists ............................... 127 Von Adolf Wagner and the Productive Services of the State ................................................................. 12? Lorenz von Stein on the Re-Productive Activity of the S tate ............................. 130 Emil Sax on C o llectiv e W a n t s ....................................132 Summary of th e Ideas of German F isc a l T h e o rists 136 vii Chapter Pag® Part II Italian Fiscal Theorists ........................... 139 Introduction ••••«••• • 139 Antonio de Viti de Marco ......... 139 Ugo Mazzola and the Concept of Public Aims HUi Summary of the Views of Italian Fiscal Theo­ r i s t s .......................................... • lh6 Part III Swedish Fiscal Theorists ...................... 1h9 Knut Wicksell and the Reintroduction of the Benefit Theory .................................................... Ili9 Apportionment Principles of Wicksell . 152 Eric Lindahl on Tax Justice and the Pricing of Public Services ....................................... 15U S^nnmary of the Ideas of Swedish Fiscal Theo­ r i s t s ................................................... 159 Part IV Continental Fiscal Theorists: Evalu­ ation and Conclusions 161 VI THE ROLE OF GOVERNMENT AND TAX APPORTIONMENT DOC­ TRINES IN CONTEMPORARY ECONOMIC THOUGHT...................... 166 Introduction ..................................................................... 166 Part I Keynesian Influence and the Role of Government .................................................... 171 Summary and Evaluation of the Role of the State in Contemporary Economic Thought • . • • 182 Part II Section A The Role of Tax Policy in Keynesian Fiscal Analysis ............................... 16U Post-Keynesian Tax P olicy ................................... 187 The Continuing Requirement for Compensatory Tax P o l i c y ............................................................. 191 Part II Section B Revenue Considerations of Tax P o l i c y ................................................................. 195 The Over-Savings Justification for Taxation 195 The Tax Consciousness T heory ........................... 197 Tax Justice, Politics, and Equity Treatment in Modern Tax Apportiorm ent ...................... 198 The Unification of the Expenditure and Ex­ action Processes ................................................ 20U The In d iffe re n c e A p p ro ach .......................... • • 20U The Distribution Effects
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