tailieunhanh - Library Psychology of Money_6

lý thuyết tài chính công tìm thấy nó thì đó là không dễ dàng trong vấn đề này hơn so với kinh tế để phân chia với những cân nhắc về quan điểm bản quy phạm pháp luật trong lĩnh vực nghiên cứu học thuật của họ, sau khi tất cả, không giống như các đồng nghiệp kinh tế của họ | of history and their subject voicing their personal and often enough emotionally coloured or simply unconsidered viewpoint seeing themselves as scientists they were in no doubt that their opinion provided a scientific contribution to disputes which often enough raged at the seamier level of material interests or pure ignorance of the problems involved. Since the debate about value judgements this carefree approach has disappeared from national economics a wall of self-imposed restriction has been erected between academia and action .40 But public finance theory finds it less easy in this regard than economics to dispense with considerations of normative viewpoints in the field covered by their academic research after all unlike their economist colleagues they were not only having to deal with the fairness of the exchange the justitia commutativa but above all with the authoritarian justitia distributiva which cannot be left to the automatic workings and anonymity of the Even with the greatest care not to risk mixing ethical and theoretical thinking and even after the value judgement has been banished from economic theory public finance theory must as in the past continue to debate the postulate of justice in taxation after all the fact that one also finds normative structures in the object of academic interest in no way means to say that the academic thinking which has these structures as its object must itself be normative in character or make value-judgements .42 If one attempts to put into some order the wealth of notions of justice linked to different times and places with which public funding policy and thus also public finance theory has to engage then initially it is difficult to separate the call for justice which is often voiced only in pursuit of personal interests from the genuine concern for more justice 43 in terms of tax policy. In the name of justice the farmers associations plead for tax exemptions and state subsidies for agriculture as .