TAXATION, EVOLUTIONARY ECONOMICS AND TAX POPULATIONS
Анотація
The article applies an evolutionary approach to the study of taxation which, in contrast to neoclassical economics and institutionalism, is focused on the long-term perspective and population determinants of the tax system development. This approach is an element of a new -evolutionary -tax paradigm. The pivotal idea of this paradigm is the idea of tax populations, whose habitats may fall beyond the state borders, as the latter are historically contingent and often unite people who belong to different genetic and socio-cultural communities.
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