Charging for Government : User charges and earmarked taxes in principle and practice

ISBN-13: 9780415609272 / Angielski / Twarda / 2010 / 234 str.

Richard E. Wagner;?Abar;?Abar

Opis

User charges and earmarked taxes are methods by which people pay for the services they recieve from government. They are frequently supported by those who oppose increased taxation, who argue that they are more like transactions than forms of taxation. This book explores the cogency of these arguments.

Spis treści

1. Tax norms, fiscal reality, and the democratic state: user charges and earmarked taxes in principle and practice  2. The fiscal significance of user charges and earmarked taxes: a survey  3. User charges, rent seeking, and public choice  4. The political economy of user charges: some bureaucratic implication  5. Subjective cost, property rights, and public pricing  6. The practice and politics of marginal cost pricing: the case of the French electric monopoly  7. The political economy of tax earmarking  8. Rent seeking and tax earmarking  9. Tax earmarking and the optimal lobbying strategy  10. The constitutional economics of earmarking  11. Excises, earmarked taxes, and government user charges in a rent seeking model  12. User fees and earmarked taxes in constitutional perspective

O autorze

Wagner, Richard