"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.
General
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