Charging for government : user charges and earmarked taxes in principle and practice
著者
書誌事項
Charging for government : user charges and earmarked taxes in principle and practice
Routledge, 1991
- タイトル別名
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Earmarked taxes
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
User charges and earmarked taxes are methods by which people pay directly for the services they receive from government. As such they are frequently supported by those who oppose increased taxation, who argue that they are more like market transactions than traditional forms of taxation. "Charging for Government" explores the cogency of these arguments in the light of public choice analyses of political processes. The 12 chapters in this book examine the possible conflict between arguments for user fees and earmarked taxes and public choice analyses which explain how political outcomes reflect the operation of self-interest. Hence the reality of user fees and earmarked taxes may diverge sharply from the common justifications. Furthermore, the extent of such divergence will depend on the nature of the constitutional rules that constrain and shape political processes. This book should be of interest to lecturers and students of economics, public administration and politics.
目次
Chapter 1 Tax Norms, Fiscal Reality and the Democratic State: User Charges and Earmarked Taxes in Principle and Practice Richard E. Wagner 2 The Fiscal Significance of User Charges and Earmarked Taxes: A Survey Gary M. Anderson 3 User Charges, Rent Seeking and Public Choice Bruce Yandle 4 The Political Economy of User Charges: Some Bureaucratic Implications Dwight R. Lee 5 Subjective Cost, Property Rights and Public Pricing Richard E. Wagner 6 Practice and Politics of Marginal Cost Pricing: The Case of the French Electric Monopoly Henri Lepage 7 The Political Economy of Tax Earmarking Dwight R. Lee and Richard E. Wagner 8 Rent Seeking and Tax Earmarking Dwight R. Lee and Richard E. Wagner 9 Tax Earmarking and the Optimal Lobbying Strategy Mwangi S. Kimenyi, Dwight R. Lee R and Robert D. Tollison 10 The Constitutional Economics of Earmarking James M. Buchanan 11 Excises, Earmarking and Government User Charges in a Rent Seeking Model Fred S. McChesney 12 User Fees and Earmarked Taxes in Constitutional Perspective Richard E. Wagner.
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