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Social Security and Taxation: A Note on Some Intellectual Foundations of Social Security and Taxation
Authors:Will Albeda
Institution:(1) Emeritus Professor of Economics Maastricht University, Bisschopsmolengang 14 B, 6211 HZ Maastricht, the Netherlands
Abstract:This note offers a short summary of intellectual roots of social security and taxation as institutions. The emphasis is on very basic ideas, spanning a bridge from the German historical school to recent French thought. The purpose is, of course, to show the breadth of intellectual options.
Keywords:income taxation  negative income tax  social security  the state as a provider (l'é  tat providence)
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