The possibility of a relationship between tax revenue and tax progressivity has been an issue of interest to both theorists and policymakers in recent years. Among the public choice theorists there is debate about the expected direction of association. The empirical results have also been mixed....

Income taxes vary significantly across states. Typical measures of these varia-tions utilize aggregate measures, such as per capita taxes or taxes per thousand dollars of income. In this article the income tax systems, as opposed to the taxes paid, are described and compared for the various...

By establishing the sciences of life while, at the same time, forming a certain self-knowledge, the human being altered itself as a living being by taking on the character of a rational subject acquiring the power to act on itself, changing its living conditions and its own life …. [There is...