The birth of tax as a legal discipline

Hans Gribnau, H. Vording

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Abstract

Adam Smith’s taxation maxims found fertile ground in the Netherlands in the early nineteenth century—a time of national tax reform. But as the century drew to an end, progressive liberal thinking parted from its British inspiration. John Stuart Mill’s ‘equality of sacrifice’ was rejected by Nicolaas Pierson, the leading political economist of his age, as being too individualistic. Instead, the German Historical School with its idea of an organic relation between state and citizens gave guidance, especially to Pieter Cort van der Linden’s work on taxation. Borrowing from the German concept of Rechtsstaat, he laid the foundations for tax as a legal discipline.
Original languageEnglish
Title of host publicationStudies in the history of tax law
Place of PublicationOxford/Portland
PublisherHart Publishing
Pages37-66
Number of pages30
Volume8
ISBN (Print)978-1-50990-837-0
Publication statusPublished - 7 Jul 2017

Keywords

  • Adam Smith, taxation, Netherlands, John Stuart Mill, Pierson, progressive liberalism, German Historical School, nineteenth century, Cort van der Linden, Rechtsstaat, Gogel, legal discipline

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  • Cite this

    Gribnau, H., & Vording, H. (2017). The birth of tax as a legal discipline. In Studies in the history of tax law (Vol. 8, pp. 37-66). Hart Publishing. http://ssrn.com/abstract=2919003