The Power to Tax: Analytic Foundations of a Fiscal Constitution

ISBN-13: 9780521233293 / Angielski / Twarda / 1980 / 246 str.

Geoffrey Brennan; James M. Buchanan

Opis

Should government's power to tax be limited? The authors offer an approach to the understanding and evaluation of the fiscal system.

Spis treści

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.