Institutional foundations of public finance
economic and legal perspectives
- ISBN: 9780674030978
- Editorial: Harvard University Press
- Fecha de la edición: 2009
- Lugar de la edición: Cambridge (Massachusetts). Estados Unidos de Norteamérica
- Encuadernación: Cartoné
- Medidas: 24 cm
- Nº Pág.: 282
- Idiomas: Inglés
Eds. Alan J. Auerbach, Daniel N. Shaviro. ------------------------------------------------------------------------ ------------------------------------------------------------------------ ------------------------------------------------------------------------ "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.
Eds. Alan J. Auerbach, Daniel N. Shaviro