University of Groningen
On Taxes and Taxpayers ten Kate, Fabian
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Publication date: 2019
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ten Kate, F. (2019). On Taxes and Taxpayers: understanding the heterogeneous effects of taxation. University of Groningen, SOM research school.
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Propositions
1. “There is no such thing as a good tax.” (Winston Churchill) But some taxes are worse than others (Chapter 2).
2. The distortions created by taxes on labor can exceed those of taxes on capi-tal, particularly in developed countries with comparatively high rates of labor income taxation (Chapter 2).
3. The taxation of capital is undesirable in developing countries, but may be beneficial for developed countries (Chapter 2).
4. It is insufficiently recognized that a national level tax policy can affect different regions within the same country differently (Chapter 3).
5. There are large differences in the average and marginal tax rates that apply to average individuals in different European regions, even within the same country (Chapter 3).
6. A set of rules equally applied to all members of a group may still affect the differences between members (Chapter 3).
7. Measures of cultural diversity at the societal level can be extended to the level of the individual, to capture the extent to which an individual is similar or different to a reference group (Chapter 4).
8. For tax morale the specific set of values to which an individual subscribes are less important than the extent to which those values are similar to those prevailing in society (Chapter 4).
9. The perception of civic responsibilities depends on the extent to which cultural values are shared within society (Chapter 4).
10. General rules and recommendations regarding tax policy can be misleading, as the impact of tax instruments is context dependent.
11. “. . . I prefer true but imperfect knowledge, even if it leaves much undetermined and unpredictable, to a pretense of exact knowledge that is likely to be false.” (Friedrich A. Hayek)
