EconomicsPolitical ScienceLaw

J. Buchanan, Geoffrey Brennan

1981.10.1SOUTHERN ECONOMIC JOURNAL

DOI: 10.2307/1057953

tlooto Summary

This 1981 article examines the analytical foundations of a fiscal constitution, exploring taxation in a constitutional perspective and its implications on government structure and policy.

Abstract

Preface 1. Taxation in constitutional perspective 2. Natural government: a model of Leviathan 3. Constraints on base and rate structure 4. The taxation of commodities 5. Taxation through time: income taxes, capital taxes, and public debt 6. Money creation and taxation 7. The disposition of public revenues 8. The domain of politics 9. Open economy, federalism, and taxing authority 10. Toward authentic tax reform: prospects and prescriptions Epilogue Notes Selected bibliography Index.

Citation format

BUCHANAN, J.; BRENNAN, Geoffrey. The power to tax: Analytical foundations of a fiscal constitution. SOUTHERN ECONOMIC JOURNAL, 1981, 48: 518.