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Debt & Taxes (Hardcover)
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Debt & Taxes (Hardcover)
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While this volume presents the important writings of James M.
Buchanan on taxation and debt, Geoffrey Brennan makes it clear in
the foreword that the thrust of Buchanan's work in this area has
been to integrate theories of taxation and debt with
public-expenditure theory. Therefore, the editors strongly urge
that the present volume on taxation and debt be read in tandem with
the subsequent Volume 15, 'Externalities and Public Expenditure
Theory'. Included in this present volume are thirty-five important
writings by Buchanan on taxation and debt. These are grouped into
the following major subject categories: taxation, politics, and
public choice; earmarking and incidence in democratic process;
analytical and ethical foundations of tax limits; the fiscal
constitution; confessions of a burden monger; Ricardian
equivalence; the constitution of a debt-free polity. As Geoffrey
Brennan points out in the foreword to this volume, "Although James
Buchanan's interests are wide-ranging, the core of his professional
reputation as an economist and the origin of much of his broader
thinking lie in public economics -- in engagement with the
questions of what governments do and how governments should
properly finance what they do." This volume together with its
partner subsequent volume present clear and accessible insights
into the rich economic work for which Buchanan is best known.
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