There are many reasons for studying taxation. As the ancient Roman writer Cicero pointed out so succinctly, when he called it the sinews of the state, taxation is central to the existence and functioning of a nation, as well as to the functioning of its lower levels of government. Taxing citizens is a vital method of financing the most essential public sector activities, such as the courts, the legal system, national defense and police protection. In addition, it provides the means for producing social programs, such as public health services, education and welfare. Finally, taxation is one of the most important ways in which a community’s distributional goals may be attained.
The study of collective choice is an essential part of any comprehensive analysis of taxation. The activities of communities differ in nature from activities carried out by the private sector. Provision of most publicly provided goods or services cannot be accomplished and organized through markets. Instead, collective choice procedures are needed to allocate required resources and to decide the level and extent of public provision. In democratic countries, governmental expenditures, and the ways of raising the necessary revenues, are usually determined by some type of majority rule, although such rule may be limited or attenuated by constitutional provisions and constrained by the operation of a competitive system of political parties. Taxation thus represents an essential tool for decision makers who want to command scarce resources for use in the public sector as part of the democratic process.
There are many reasons for studying taxation. As the ancient Roman writer Cicero pointed out so succinctly, when he called it the sinews of the state, taxation is central to the existence and functioning of a nation, as well as to the functioning of its lower levels of government. Taxing citizens is a vital method of financing the most essential public sector activities, such as the courts, the legal system, national defense and police protection. In addition, it provides the means for producing social programs, such as public health services, education and welfare. Finally, taxation is one of the most important ways in which a community’s distributional goals may be attained.The study of collective choice is an essential part of any comprehensive analysis of taxation. The activities of communities differ in nature from activities carried out by the private sector. Provision of most publicly provided goods or services cannot be accomplished and organized through markets. Instead, collective choice procedures are needed to allocate required resources and to decide the level and extent of public provision. In democratic countries, governmental expenditures, and the ways of raising the necessary revenues, are usually determined by some type of majority rule, although such rule may be limited or attenuated by constitutional provisions and constrained by the operation of a competitive system of political parties. Taxation thus represents an essential tool for decision makers who want to command scarce resources for use in the public sector as part of the democratic process.
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