...John Marangos Purpose The aim of this paper is to outline and compare the land ownership, land taxes and citizens' dividend proposals by Thomas Paine and Thomas Spence. Design/methodology/approach Paine wrote “Agrarian justice” in which he argued that every proprietor of cultivated land owes...

...Ben‐David Nissim Purpose This paper aims to propose a tax reform that would reduce income taxes and other indirect taxes while at the same time increasing inheritance and estate taxes. Such a reform is economically very efficient and would certainly equalize income distribution. Design...

...James Alm; Jorge Martinez‐Vazque; Benno Torgler Purpose This paper examines citizens' attitudes toward paying taxes – what is sometimes termed their “tax morale” or the intrinsic motivation to pay taxes – focusing on the experience of individuals in the Russian Federation before, during, and after...