The Tax State, Benefit and Legitimacy

    Research output: Chapter in Book/Report/Conference proceedingChapter


    This chapter traces the discursive history of the principles of benefit and legitimacy of taxation from the late eighteenth century to the present day. Drawing on the work of scholars from Adam Smith through Richard Musgrave to public choice theorists, it is observed that the evolution of successful tax states, especially democratic states, seems to depend on both an acceptance by taxpayers of benefits derived under government and a fiscal constitution that limits taxing power. The chapter argues for a renewed focus on principles of benefit and legitimacy of taxation to fund successful democratic tax states in the global era.
    Original languageEnglish
    Title of host publicationStudies in the History of Tax Law Volume 7
    Editors Peter Harris and Dominic De Cogan
    Place of PublicationOxford and Portland, Oregon
    PublisherHart Publishing
    ISBN (Print)9781849467988
    Publication statusPublished - 2015


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