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Published in:
1958 | OriginalPaper | Chapter
On Taxation
Author : Lorenz Von Stein
Published in: Classics in the Theory of Public Finance
Publisher: Palgrave Macmillan UK
Included in: Professional Book Archive
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Taxes are conceptually entirely different from all other public revenue. Ever since taxation started, taxes have so outclassed all other sources of public revenue as to make them seem almost insignificant. Taxes can be said to represent the nation’s entire civic sense on the economic plane. We must conclude that they are not only formally, but fundamentally, different from other sources of revenue. This is indeed so.