Thoughts, essays, and writings on Liberty. Written by the heirs of Patrick Henry.

“When any government, or any church for that matter, undertakes to say to its subjects, This you may not read, this you must not see, this you are forbidden to know, the end result is tyranny and oppression no matter how holy the motives.”     Robert A. Heinlein

June 16, 2007

Taxation Explained

by Doug Mataconis

The Cato Institute’s David Boaz enunciates The Mikulski Principle:

There are whole books on the correct theory of taxation. I’ve always assumed that Democratic members of Congress operate on the theory most clearly enunciated in 1990 by Sen. Barbara Mikulski (D, Md.):

Let’s go and get it from those who’ve got it.

There are many theories of taxation, such as Haig-Simons, the Tiebout model, and the Ramsay Principle. But I’d bet that the Mikulski Principle explains actual taxation best.

Yep.


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