Dealing with fiscal language, fiscal federalism, corporate finance, and the choice between income and consumption taxation, this volume is a gem.
--Rosanne Altshuler, Rutgers University
An easily accessible, first-rate introduction to the big issues in tax policy.
--Joseph Bankman, Stanford Law School
Product Description
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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