TY  - JOUR
AB  - According to Schumpeter the main symptoms of the crisis in the
modern tax state emanate from the prevailing tax structure rooted in the
social values of the late 19th century. If we want the tax system to
remain a successful instrument of public policy, we need to reform it so
that it creates equal opportunities. Positive effects enhance an
increase in tax yields. If present tax receipts could be augmented, the
budget deficit could be reduced and debt creation would be restrained,
lessening the financial pressure on future generations. In explaining
the deficit, the public revenue side is considered together with the
public expenditure side.
VL  - 18
IS  - 5/6
SN  - 0144-3585
DO  - 10.1108/EUM0000000000160
UR  - https://doi.org/10.1108/EUM0000000000160
AU  - Vansina Yolanda
PY  - 1991
Y1  - 1991/01/01
TI  - A Schumpeterian Approach to Emancipatory Economics
T2  - Journal of Economic Studies
PB  - MCB UP Ltd
Y2  - 2024/09/19
ER  -