Power to Tax - Analytic Foundations of a Fiscal Constitution

Klappentext Should government's power to tax be limited? The authors offer an approach to the understanding and evaluation of the fiscal system. Zusammenfassung Should government's power to tax be limited? The events of the late 1970s in the wake of California's Proposition 13 brought this question very sharply into popular focus. Providing a serious analysis of these issues! this 1980 book offers an approach to the understanding and evaluation of the fiscal system! one that yields profound implications. Inhaltsverzeichnis 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.

Produktdetails

• Autoren: Geoffrey Brennan, Geoffrey Buchanan Brennan, H. Geoffrey Brennan, James M. Buchanan
• Verlag: Cambridge University Press ELT
• Sprache: Englisch
• Produktform: Taschenbuch
• Erschienen: 02.11.2006
• EAN: 9780521027922
• ISBN: 978-0-521-02792-2
• Seiten: 248
• Thema: Sozialwissenschaften, Recht,Wirtschaft > Wirtschaft > Volkswirtschaft