"Tax limits, or fiscal constraints generally, can be expected to curb government's appetites to the extent that the utility function of governmental decision makers contains arguments for privately enjoyable 'creature comforts,' for final end items of consumption. Such constraints become much less effective, and may well be evaded, if the motive force behind governmental action is 'do-goodism.' The licentious sinners we can control; the saintly ascetics may destroy us." | by: | |
Source: | The Power to Tax : Analytical Foundations of a Fiscal Constitution (Cambridge: Cambridge University Press, 1980), p. 166 |
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