Institutional foundations of public finance : economic and legal perspectives
著者
書誌事項
Institutional foundations of public finance : economic and legal perspectives
Harvard University Press, 2008
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注記
"The contents of this volume were originally presented at a conference entitled 'Key Issues in Public Finance: A Conference in Honor of David Bradford,' which was held at NYU Law School on May 5, 2006."--Introd
Includes bibliographical references and index
内容説明・目次
内容説明
Institutional Foundations of Public Finance integrates economic and legal perspectives on taxation and fiscal policy, offering a provocative assessment of the most important issues in public finance today.
Part I, an in-depth look at the tax reform debate, examines the differences between an income and a consumption tax and poses significant questions about the systematic transition from one to the other, as well as about its implementation. Part II takes a focused look at a broad range of fiscal topics, including fiscal federalism, corporate finance, and fiscal language. As a whole, the volume reflects a keen interest in analyzing real-world problems, including fiscal regimes and institutions, that have major policy implications.
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