The power to tax : analytical foundations of a fiscal constitution
Author(s)
Bibliographic Information
The power to tax : analytical foundations of a fiscal constitution
Cambridge University Press, 2006, c1980
- : pbk
Available at 6 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Originally published: 1980
"This digitally printed first paperback version 2006"--T.p. verso
Includes bibliographical references and index
Description and Table of Contents
Description
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. Whether the power to tax should be restricted, and if so how, are issues of immediate policy significance. Providing a serious analysis of these issues, the authors of this 1980 book offer an approach to the understanding and evaluation of the fiscal system, one that yields profound implications. The central question becomes: how much 'power to tax' would the citizen voluntarily grant to government as a party to some initial social contract devising a fiscal constitution? Those in office are assumed to exploit the power assigned to them to the maximum possible extent: government is modelled as 'revenue-maximizing Leviathan'. Armed with such a model, the authors proceed to trace out the restrictions on the power to tax that might be expected to emerge from the citizen's constitutional deliberations.
Table of Contents
- 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.
by "Nielsen BookData"