The Power to Tax :Analytic Foundations of a Fiscal Constitution pdf epub mobi txt 电子书下载 2024

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Geoffrey Brennan

Cambridge University Pres

1 edition (November 2, 2006)

245

$39.99

9780521027922

图书标签: 政治经济学财政宪法学经济学公共选择宪政

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发表于2024-12-23

The Power to Tax :Analytic Foundations of a Fiscal Constitution epub 下载 mobi 下载 pdf 下载 txt 电子书下载 2024

The Power to Tax :Analytic Foundations of a Fiscal Constitution pdf epub mobi txt 电子书下载 2024

图书描述

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 offer an approach to the understanding and evaluation of the fiscal system, one that yields profound implications. Fiscal arrangements are analysed in terms of the preferences of citizen-taxpayers who are permitted at some constitutional level of choice to select the fiscal institutions to which they themselves are to be subject over an uncertain future. 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.

The Power to Tax :Analytic Foundations of a Fiscal Constitution 下载 mobi epub pdf txt 电子书