J. Buchanan, Geoffrey Brennan
1981.10.1SOUTHERN ECONOMIC JOURNAL
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.