The power to tax : analytical foundations of a fiscal constitution

  title={The power to tax : analytical foundations of a fiscal constitution},
  author={H. Geoffrey Brennan and James M. Buchanan},
  journal={Southern Economic Journal},
Preface 1. Taxation in constitutional perspective 2. Natural government: a model of Leviathan 3. Constraints on base and rate structure 4. The taxation of commodities 5. Taxation through time: income taxes, capital taxes, and public debt 6. Money creation and taxation 7. The disposition of public revenues 8. The domain of politics 9. Open economy, federalism, and taxing authority 10. Toward authentic tax reform: prospects and prescriptions Epilogue Notes Selected bibliography Index. 

The Political Economy of Taxation: Power, Structure, Redistribution

  • S. Winer
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In this chapter I provide an overview of the political economy of taxation in democratic states by considering the three most important issues in the field: (1) the evolution of the power to tax in

Political Economy of Public Deficit: Perspectives for Constitutional Reform

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Tax Incentives in Fiscal Federalism: An Integrated

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A positive model of tax reform

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Financing Subnational Governments with Decentralized Taxes

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Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public

Optimal Taxation in a Federal System of Governments

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Vertical Tax Externalities in the Theory of Fiscal Federalism

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Federal structures create the possibility of vertical tax externalities between levels of government, with the private sector's response to the tax policy decisions of one level affecting the tax


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    National Tax Journal
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By both effect and example, tax policy in the United States has a huge impact on the rest of the world. This paper explores five features of the American tax system that seem, from a British and



Taxation and National Defense

Contrary to traditional models of national expenditures and taxation, national defense is not a consumer or a producer good. Rather it is a good produced to protect the ownership of other goods from

The American Fiscal Constitution

The United States Constitution contains relatively few provisions explicitly concerned with the authority of the federal government and the states to tax and spend. Nevertheless, an impressive


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Undoubtedly many of the members of the National Tax Association have been troubled by the great variety of income, franchise, or corporate excess tax laws of the various states as applied to foreign

Public Finance in Democratic Process: Fiscal Institutions and Individual Choice

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Excess Burden and the Voluntary Theory of Public Finance

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The Political Economy of the Rent-Seeking Society

Studies the impact of competitive import licenses on the economy. Value of rents associated with import licenses; Relationship between welfare cost of quantitative restrictions and tariff


HOW setting is it in possible which budgetary that, in a outcomes political setting in which budgetary outcomes are determined by "democratic process," a substantial majority of voters would come to