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1 73 ハイエク 自由の条件 にみる累進課税批判 福田あつ美 4 年 flat rate progressive rate

2 74 法律学研究 55 号 (2016) ability to pay

3 F. Guicciardini, La decima scalata 10 Opere inedited. ed P. and L. Guicciargini Florence, L. H. L. D. M. W. J Jr F. 7

4 76 法律学研究 55 号 (2016) execute excute J. R. A. J. S. 18

5 77 19 J. S. 10 T R.

6 78 法律学研究 55 号 (2016) ,

7 A 300 B 500 C 700 D 1,000 E 4 A B C D E E E A 35 B 192 C 346 D 510 E A B 154 C 308 D 472 E A B 5 1,540, ,000 C ,950, , ,080,000 1,950, , ,500 D ,950, ,

8 80 法律学研究 55 号 (2016) 10 3,300,000 1,950, , ,720,000 3,300, , ,500 E ,950, , ,300,000 1,950, , ,950,000 3,300, , ,420,000 6,950, ,100 1,072,060 B 770,000 C 210,000 D 517,000 E 1,070, A 100 B ,000 98,500 21,500 C , ,500 12,000 D , , ,000 E 1,000 1,072, , ,

9 , Lecky

10 82 法律学研究 55 号 (2016)

11 83 29 J. J. J. A. J. S. A. 30

12 84 法律学研究 55 号 (2016) 7 Y C Y C S S 31 32

13

14 86 法律学研究 55 号 (2016)

15

16 88 法律学研究 55 号 (2016) TOTO 20 3,000 30

17 Trattner Inequality hurts economic growth, funds OECD research OECD

18 90 法律学研究 55 号 (2016)

19 efficiency simplicity 70 89

20 92 法律学研究 55 号 (2016) Hayek, Friedlich August The Constitution of Liberty (London: Routledge & Kegan Paul, 1960), p Hayek 2 pp : Hayek 2 p. 306 : 73 5 Hayek 2 p. 515 : Hayek 2 p. 306 : 73 7 Hayek 2 p. 516 : Hayek 2 p. 307 : 75 9 Hayek 2 p. 308, p. 516 : Hayek 2 p. 308, p. 517 : Hayek 2 p. 310 : Hayek 2 p. 517 : Hayek 2 p. 310 : Hayek 2 p. 517 : 242 H. C. Simons, Personal Income Taxation (Chicago: University of Chicago Press, 1933), pp. 17ff 16 Hayek 2 p. 311 : Hayek 2 p. 311 : Hayek 2 p. 312 : Hayek 2 p. 518 : Hayek 2 p. 313 : Hayek 2 p. 315 : Hayek 2 p

21 93 28 Hayek 2 pp Hayek : Hayek 2 pp : Hayek 2 p. 322 : Hayek 2 p. 322 : Hayek 2 pp : Hayek 2 p. 11 : Hayek 2 p. 12 : Hayek 2 p. 12 : Hayek 2 p. 20 : Hayek 2 p. 21, p. 425 : R. von Ihering, Law as a Mean to an End, trans. I. Husik (Boston, 1913), p Max Weber, Essays in Sociology (New York, 1946), p Hayek 2 pp : Hayek 2 p. 22 : Hayek 2 p. 23 : Hayek 2 p. 31, p. 428 : G. Ryle, Knowing How and Knowing That, Proceeding of the Aristotelian Society, 1945/ Hayek 2 p. 32 : Hayek 2 p. 33 : Hayek 2 p. 35, p. 428 : K. R. Popper, The Open Society and Its Enemies (American ed.; Princeton University Press, 1950), p Hayek 2 pp : Hayek 2 p. 40, p. 429 : Hayek 2 pp : Hayek 2 p. 42 : Hayek 2 p. 42 : Hayek 2 p. 43 : Hayek 2 p. 43 : Hayek 2 p. 43, p. 430 : G. Tarde,

22 94 法律学研究 55 号 (2016) Social Laws: An Outline of Sociology, trans. H. C. Warren (New York, 1907), p Hayek 2 p. 45 : Hayek 2 p. 49 : Hayek 2 p. 51 : Hayek 2 p. 52, p. 430 : J. Clark, Hunza: Lost Kingdom of the Himalayas (New York, 1956), p Hayek 2 p. 52 : John Quiggin of_exclusion Trattner, Walter I, From Poor Law to Welfare State: A History of Social Welfare in America Sixth Edition, The Free Press, 1999, p Hayek 2 pp : Hayek 2 p. 7 :

商学 63‐3☆/6.山本

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