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Library | Item Barcode | Call Number | Material Type | Item Category 1 | Status |
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Searching... | 30000010253989 | HJ141 I56 2008 | Open Access Book | Book | Searching... |
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Summary
Summary
Institutional Foundations of Public Finance integrates economic and legal perspectives on taxation and fiscal policy, offering a provocative assessment of the most important issues in public finance today.
Part I, an in-depth look at the tax reform debate, examines the differences between an income and a consumption tax and poses significant questions about the systematic transition from one to the other, as well as about its implementation. Part II takes a focused look at a broad range of fiscal topics, including fiscal federalism, corporate finance, and fiscal language. As a whole, the volume reflects a keen interest in analyzing real-world problems, including fiscal regimes and institutions, that have major policy implications.
Table of Contents
Acknowledgments | p. vii |
1 Introduction | p. 1 |
I Choice of Tax Base | |
2 The Choice between Income and Consumption Taxes: A Primer | p. 13 |
Comment 1 p. 47 | |
Comment 2 Alvin C. Warren, Jr. | p. 54 |
3 Implementing Income and Consumption Taxes | p. 59 |
Comment 1 A Tale of Two Davids | p. 94 |
Comment 2 p. 104 | |
4 Capital Levies and Transition to a Consumption Tax | p. 112 |
Comment 1 p. 147 | |
Comment 2 Kyle D. Logue | p. 154 |
II Fiscal Federalism, Corporate Finance, and Fiscal Language | |
5 On the Theory and Practice of Fiscal Decentralization | p. 165 |
Comment 1 p. 190 | |
Comment 2 The Old Time Fiscal Federalism Religion-Is It Good Enough for Me (and Thee)? | p. 197 |
6 Dividends and Taxes | p. 204 |
Comment 1 p. 225 | |
Comment 2 p. 234 | |
7 On the General Relativity of Fiscal Language | p. 241 |
Comment 1 On the Relative Generality of Fiscal Language | p. 257 |
Comment 2 p. 265 | |
Contributors | p. 271 |
Index | p. 273 |