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Professor Higgins on the Limits of Taxation

Published online by Cambridge University Press:  07 November 2014

J. N. Wolfe
J. N. Wolfe*
Affiliation:
University of Toronto
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Abstract

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Type
Notes and Memoranda
Information
Canadian Journal of Economics and Political Science/Revue canadienne de economiques et science politique , Volume 20 , Issue 2 , May 1954 , pp. 236 - 238
Copyright
Copyright © Canadian Political Science Association 1954

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References

1 “Note on Taxation and Inflation,” Canadian Journal of Economics and Political Science, XIX, no. 3, 08, 1953, 392–402.Google Scholar

2 The strain between duty and self-interest may be regarded as a discommodity. In that case, the above paragraph may be interpreted as denying the observation on page 393 that: “If the ratio of government expenditures to national income rises, so that relatively more goods and services are being offered in exchange for taxes and relatively fewer are sold for prices, and if the goods and services provided by government yield satisfactions as high as those formerly bought in the market, there is no reason why people should not accept a higher ratio of taxes to income.”

3 Ibid., 396–8, 401.