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Tax Policy
Tax Policy provides a comprehensive collection of the most important and widely-cited articles on tax politics and policy. Essays by the leading political scientists, economists and lawyers in the field cover the key intellectual dilemmas and policy issues in the field of taxation.
More Information
Contributors
Contents
More Information
Tax Policy provides a comprehensive collection of the most important and widely-cited articles on tax politics and policy. Essays by the leading political scientists, economists and lawyers in the field cover the key intellectual dilemmas and policy issues in the field of taxation.
Topics covered include: the foundations of tax policy; an exploration of the public’s attitude to taxes and taxation; the principles behind the making of tax policy; tax incentives and tax expenditure; the need for tax reform in the late 1980s and the form of these changes; and the relationship between internationalization and domestic tax policy choices
Topics covered include: the foundations of tax policy; an exploration of the public’s attitude to taxes and taxation; the principles behind the making of tax policy; tax incentives and tax expenditure; the need for tax reform in the late 1980s and the form of these changes; and the relationship between internationalization and domestic tax policy choices
Contributors
23 articles, dating from 1960 to 1993
Contributors include: J. Alt, J.M. Buchanan, D. Cameron, J. Citrin, A. Downs, J. Pechman, R. Rose, S. Surrey, J. Witte
Contributors include: J. Alt, J.M. Buchanan, D. Cameron, J. Citrin, A. Downs, J. Pechman, R. Rose, S. Surrey, J. Witte
Contents
Contents
Introduction
Part I: Foundations of Tax Policy
1. A. Downs (1960), ‘Why the Government Budget Is Too Small in a Democracy’
2. J.M. Buchanan and R.E. Wagner (1978), ‘The Political Biases of Keynesian Economics’
Part II: Public Opinion and Taxation
3. J. Citrin (1979), ‘Do People Want Something for Nothing: Public Opinion on Taxes and Government Spending’
4. P. Beedle and P. Taylor-Gooby (1983), ‘Ambivalence and Altruism: Public Opinion about Taxation and Welfare’
5. A. Lewis (1978), ‘Perceptions of Tax Rates’
Part III: Explaining the Tax Outcomes
6. J.E. Alt (1983), ‘The Evolution of Tax Structures’
7. R. Rose (1985), ‘Maximizing Tax Revenue While Minimizing Political Costs’
8. R.F. King (1983), ‘From Redistributive to Hegemonic Logic: The Transformation of American Tax Politics, 1894–1963’
9. B. Haskel (1987), ‘Paying for the Welfare State: Creating Political Durability’
10. C.J. Martin (1989), ‘Business Influence and State Power: The Case of U.S. Corporate Tax Policy’
11. S. Steinmo (1989), ‘Political Institutions and Tax Policy in the United States, Sweden, and Britain’
12. D.R. Cameron (1978), ‘The Expansion of the Public Economy: A Comparative Analysis’
Part IV: Tax Expenditures
13. S.S. Surrey (1970), ‘Tax Incentives as a Device for Implementing Government Policy: A Comparison with Direct Government Expenditures’
14. B.I. Bittker (1969), ‘Accounting for Federal “Tax Subsidies” in the National Budget’
15. P.R. McDaniel (1978), ‘Federal Income Tax Simplification: The Political Process’
16. J.F. Witte (1983), ‘The Distribution of Federal Income Tax Expenditures’
Part V: Tax Reform
17. T.J. Reese (1979), ‘The Politics of Tax Reform’
18. J.F. Witte (1986), ‘The Tax Reform Act of 1986: A New Era in Tax Politics?’
19. G. Mucciaroni (1990), ‘Public Choice and the Politics of Comprehensive Tax Reform’
20. J.G. Cullis, P.R. Jones and O. Morrissey (1993),‘The Charge of the Tax Brigade: A Case Study of Government Failure and Tax Reforms’
Part VI: Tax Policy in a Globalizing World
21. J. Bossons (1988), ‘International Tax Competition: The Foreign Government Response in Canada and Other Countries’
22. D.R. Lee and R.B. McKenzie (1989), ‘ The International Political Economy of Declining Tax Rates’
23. J.A. Pechman (1990), ‘The Future of the Income Tax‘
Name Index
Introduction
Part I: Foundations of Tax Policy
1. A. Downs (1960), ‘Why the Government Budget Is Too Small in a Democracy’
2. J.M. Buchanan and R.E. Wagner (1978), ‘The Political Biases of Keynesian Economics’
Part II: Public Opinion and Taxation
3. J. Citrin (1979), ‘Do People Want Something for Nothing: Public Opinion on Taxes and Government Spending’
4. P. Beedle and P. Taylor-Gooby (1983), ‘Ambivalence and Altruism: Public Opinion about Taxation and Welfare’
5. A. Lewis (1978), ‘Perceptions of Tax Rates’
Part III: Explaining the Tax Outcomes
6. J.E. Alt (1983), ‘The Evolution of Tax Structures’
7. R. Rose (1985), ‘Maximizing Tax Revenue While Minimizing Political Costs’
8. R.F. King (1983), ‘From Redistributive to Hegemonic Logic: The Transformation of American Tax Politics, 1894–1963’
9. B. Haskel (1987), ‘Paying for the Welfare State: Creating Political Durability’
10. C.J. Martin (1989), ‘Business Influence and State Power: The Case of U.S. Corporate Tax Policy’
11. S. Steinmo (1989), ‘Political Institutions and Tax Policy in the United States, Sweden, and Britain’
12. D.R. Cameron (1978), ‘The Expansion of the Public Economy: A Comparative Analysis’
Part IV: Tax Expenditures
13. S.S. Surrey (1970), ‘Tax Incentives as a Device for Implementing Government Policy: A Comparison with Direct Government Expenditures’
14. B.I. Bittker (1969), ‘Accounting for Federal “Tax Subsidies” in the National Budget’
15. P.R. McDaniel (1978), ‘Federal Income Tax Simplification: The Political Process’
16. J.F. Witte (1983), ‘The Distribution of Federal Income Tax Expenditures’
Part V: Tax Reform
17. T.J. Reese (1979), ‘The Politics of Tax Reform’
18. J.F. Witte (1986), ‘The Tax Reform Act of 1986: A New Era in Tax Politics?’
19. G. Mucciaroni (1990), ‘Public Choice and the Politics of Comprehensive Tax Reform’
20. J.G. Cullis, P.R. Jones and O. Morrissey (1993),‘The Charge of the Tax Brigade: A Case Study of Government Failure and Tax Reforms’
Part VI: Tax Policy in a Globalizing World
21. J. Bossons (1988), ‘International Tax Competition: The Foreign Government Response in Canada and Other Countries’
22. D.R. Lee and R.B. McKenzie (1989), ‘ The International Political Economy of Declining Tax Rates’
23. J.A. Pechman (1990), ‘The Future of the Income Tax‘
Name Index
