The power to tax : analytical foundations of a fiscal constitution

@article{Brennan1981ThePT,
  title={The power to tax : analytical foundations of a fiscal constitution},
  author={H. Geoffrey Brennan and James M. Buchanan},
  journal={Southern Economic Journal},
  year={1981},
  volume={48},
  pages={518}
}
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. 

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