Taxation and Entrepreneurship: An Austrian Approach to Public Finance

Abstract

A reconsideration of some Austrian work in public finance analysis that is based on a positive theory of the state and its relationship with the market economy is offered. The contributions of some prominent Austrian economists are considered, and how they relate to contemporary thinking in public finance. The two central paradigms of the tax state and entrepreneurship are explored.

Citation

Backhaus, J.G. (1989), "Taxation and Entrepreneurship: An Austrian Approach to Public Finance", Journal of Economic Studies, Vol. 16 No. 2. https://doi.org/10.1108/01443588910134757