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Future generations will likely regard the 20th century as a watershed in the history of taxation. The first half of the century witnessed numerous changes to tax theory and practice that outdid those of the previous millennium. But these developments are modest when viewed against the barrage of competing theoretical views and technical analyses of tax policy in the century's last five decades, let alone the avalanche of legislation, regulations, rulings, and tax commissions that marked first, the post-war growth of the welfare state, the growing internationalisation of world commerce and the...

The crisis and its aftermath had a dramatic short-term effect on federal relations and, as the twelve case studies in this volume show, set in place a new set of socio-political factors that are shaping the longer-run process of institutional evolution and adaptation in federal systems. This illuminating book illustrates how an understanding of these complex dynamics is crucial to the development of policies needed for effective and sustainable federal governance in the twenty-first century.​