Liberal constitutionalism, constitutional liberalism and democracy

Vanberg, Viktor

doi:10.1007/s10602-010-9090-8

Cited by 29 publications

(10 citation statements)

References 9 publications

(1 reference statement)

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“…We take the interpretation of markets by Vanberg as a basis. According to that, markets are instruments to coordinate interests (Vanberg, 2005(Vanberg, , 2011a(Vanberg, , 2011b. 7 Markets allow actors to pursue their own interests as far as they comply with the market rules (Vanberg, 2007).…”

Section: Why Is Equality Of Taxation An Adequate Tax Goal?mentioning

confidence: 99%

“…We do not analyze these difficulties in detail but rather deal with the question why the coordination mechanism of markets could be desirable. One argument is that self-interested economic activity as constituent characteristic of a social order that coordinates interests via markets requires freedom of choice (Schmiel, 2013;Vanberg, 1997Vanberg, , 2005Vanberg, , 2011aVanberg, , 2011b. This freedom has to be granted to every individual as a universal good.…”

Section: Why Is Equality Of Taxation An Adequate Tax Goal?mentioning

confidence: 99%

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Is a One-book-system Adequate? A Framework for Tax Law Analysis Under Genuine Uncertainty

Schmiel

Weitz

2017

Accounting, Economics, and Law: A Convivium

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Abstract:This paper examines whether a one-book-system that takes the commercial law profit definition as tax base (the so-called authoritative principle) is adequate from an evolutionary point of view. We consider firstly the case that European International Financial Reporting Standards (EU-IFRS) are relevant for all statements with the authoritative principle based on EU-IFRS. Secondly, we examine the fact that EU-IFRS focus on the consolidated annual accounts and that the national accounting principles are relevant for individual statements. Tax law analysis under genuine uncertainty requires a framework and we present such a framework. It entails an interpretation of equality of taxation, a hypothesis on the functioning of markets, an interpretation of realizable and desirable market goals, tax effects hypotheses, and action hypotheses for personal and corporate companies under genuine uncertainty. Contrary to the mainstream of accounting literature, from our evolutionary point of view, the authoritative principle is adequate. The reason is that commercial profit is an adequate instrument to achieving the tax goal equality of taxation in the sense of reducing expectable tax avoidance decisions. This is the case because according to evolutionary action hypotheses as well as tax effects hypotheses, commercial profit can be a subjectively rational decision criterion for personal and corporate companies alike. Equality of taxation is for its part in line with the evolutionarily interpreted social values freedom of choice and equality before the law. Since we focus on the question if the existing commercial profit concept can be an adequate tax base, we do not discuss whether we would have more reasons to take a conservative profit concept as tax base rather than EU-IFRS. Just as little, we analyze whether it is better to take EU-IFRS profit as tax base although national accounting principles are relevant for individual statements.Keywords: ability to pay-principle, authoritative principle, equality of taxation, evolutionary tax effects hypotheses, evolutionary analysis of tax law, horizontal equity, vertical equity JEL classification: B53, K34, M48

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Section: Why Is Equality Of Taxation An Adequate Tax Goal?mentioning

confidence: 99%

Section: Why Is Equality Of Taxation An Adequate Tax Goal?mentioning

confidence: 99%

Is a One-book-system Adequate? A Framework for Tax Law Analysis Under Genuine Uncertainty

Schmiel

Weitz

2017

Accounting, Economics, and Law: A Convivium

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“…Market economy regulation can only guarantee freedom of choice as a universal right if equality before the law also exists as a universal right. This means that freedom of choice and equality before the law are fundamental prerequisites [31] [62]- [64].…”

Section: Avoiding Tax Effects As An Adequate Tax Goal?mentioning

confidence: 99%

Evolutionary Analysis of Tax Law: A Methodological Approach

Schmiel¹

2016

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The present paper conceptualizes a methodology of an evolutionary tax law analysis from a critical rationalist perspective. This methodology has the following characteristics: We interpret tax rules as means to achieve tax goals. Means-end-statements have an ethical and an empirical dimension. The ethical dimension implies that tax goals and tax rules and their secondary effects must be compatible with the aims of market economy regulation. The empirical dimension includes the question if tax goals are realizable and if tax rules cause secondary effects. To answer this question, we need evolutionary hypotheses of tax effects. A quasi-nomological hypothesis regarding the evolutionary effects of taxation is as follows: "If taxation changes the rank order of the relevant decision-making options according to the actors' subjectively rational decision criteria, they decide differently if they take taxes into account than they would if they did not". From an evolutionary point of view, freedom of choice and equality before the law are the contributions of a market economy to the common good. In our opinion, equability of taxation is compatible with the market economy goals "freedom of choice" and "equality before the law". Equability of taxation, however, implies in principle decreasing such decision-making effects of taxation which reduce the explicit tax payment burden (in relative terms). These decision-making effects are designated here as tax avoidance decisions. We need the evolutionary tax effects framework mentioned above in order to develop tax rules which decrease such tax effects. By way of contrast, tax rules that induce or accept tax avoidance decisions conflict with equability of taxation. Such rules are sometimes driven by social goals. Thus, we have to analyze such rules from an evolutionary perspective with regard to their justification, feasibility and proportionality.

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“…Kapitalismuskritik findet sich in weiten Teilen der deutschen Bevölkerung, insbesondere unter Intellektuellen (Wissenschaftlicher Beirat beim Bundesministerium für Wirtschaft und Technologie 2009; Schirrmacher 2010). Damit unterscheidet sich das Resümee der gesellschaftlichen Reflexion vom Konsens, der trotz des Methodenstreits noch immer in den Wirtschaftswissenschaften vorherrscht: Insbesondere theoretische und empirische Erkenntnisse über die Funktionseigenschaften von (marktwirtschaftlichen) Institutionen lassen die Marktwirtschaft (und mit ihr die Demokratie) als günstigste Formen der Koordination individueller Entscheidungen erscheinen (Voigt 1997(Voigt , 2011Vanberg 2011). Weder die Finanz-und Wirtschaftskrise noch der Methodenstreit haben diesen Konsens in den Wirtschaftswissenschaften bislang in Frage gestellt.…”

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Ist die Ordnungsökonomik zukunftsfähig?

Feld

Köhler

2020

Wirtschafts- Und Unternehmensethik

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This paper deals with the future of "Ordnungsökonomik" (constitutional economics) within economic science regarding its dual character as a positive science on the one side and as a normative analysis trying to give policy advice on the other. From the perspective of normative individualism the criteria of legitimacy of individual consent or the ideals of governance of citizen and consumer sovereignty can serve as a basis for a modern adjustment of constitutional economics. In accordance with the constitutional economics approach of James Buchanan citizens' interest will therefore be used as reference criteria. After an overview on the recent methodological debate ("Methodensrteit") among economists we will discuss, based on the constitutional economics approach, recent arguments on the future development of constitutional economics. Finally we will present our own position concerning the future of the constitutional economics approach.

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Liberal constitutionalism, constitutional liberalism and democracy

Cited by 29 publications

References 9 publications

Is a One-book-system Adequate? A Framework for Tax Law Analysis Under Genuine Uncertainty

Is a One-book-system Adequate? A Framework for Tax Law Analysis Under Genuine Uncertainty

Evolutionary Analysis of Tax Law: A Methodological Approach

Ist die Ordnungsökonomik zukunftsfähig?

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