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August 10, 20260 citationsOpen Access

Taxation as a Horizontal Contract: A Libertarian Perspective on Progressive Taxation

Taxation as a Horizontal Contract: A Libertarian Defense of Progressive Taxation

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Authors

BHBowen Hou

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Overview

Offers a novel defense of progressive taxation in libertarian thought, redefining it as a collective contract among taxpayers.

Key Points

  • The paper aims to justify progressive taxation by framing it as a social contract rather than through distributive justice.
  • Redefining taxation as a collective contract among taxpayers
  • Establishing taxpayer collective property rights
  • Developing mechanisms to prevent governmental interference in contracts
  • Proposes that individuals consent to taxation by benefiting from public goods
  • Argues that progressive rates are part of a legitimate tax contract
  • Challenges traditional views of taxation and social contracts by reinterpreting their foundational principles.

Cite This Study

Bowen Hou (2026) studied this question.

synapsesocial.com/papers/6a797d579c20a9bbd3184a2fhttps://doi.org/10.5281/zenodo.21845464
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