Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Democratic Choice and Taxation PDF full book. Access full book title Democratic Choice and Taxation by Walter Hettich. Download full books in PDF and EPUB format.
Author: Walter Hettich Publisher: Cambridge University Press ISBN: 0521622913 Category : Business & Economics Languages : en Pages : 345
Book Description
This work examines tax policies and tax systems as they arise from democratic choices, set against the background of a market economy. Professors Hettich and Winer find that democratic institutions yield complex tax systems with features that follow a varied but predictable pattern. In developing their analysis, the authors use formal modelling of voting behavior, emphasizing recent advances in the theory of probabilistic voting. This book differs from the available tax literature by relating fiscal choices directly to voting and by examining tax systems in democratic countries from a variety of perspectives. While the authors primarily focus on explaining observed features of tax systems, they also devote considerable space to the discussion of the welfare and efficiency effects of taxation in the presence of collective choice, and to a review of other models and of the related literature. In addition, they use computational general equilibrium analysis and statistical research on national and state governments in the US and Canada to link theory to empirical data.
Author: Walter Hettich Publisher: Cambridge University Press ISBN: 0521622913 Category : Business & Economics Languages : en Pages : 345
Book Description
This work examines tax policies and tax systems as they arise from democratic choices, set against the background of a market economy. Professors Hettich and Winer find that democratic institutions yield complex tax systems with features that follow a varied but predictable pattern. In developing their analysis, the authors use formal modelling of voting behavior, emphasizing recent advances in the theory of probabilistic voting. This book differs from the available tax literature by relating fiscal choices directly to voting and by examining tax systems in democratic countries from a variety of perspectives. While the authors primarily focus on explaining observed features of tax systems, they also devote considerable space to the discussion of the welfare and efficiency effects of taxation in the presence of collective choice, and to a review of other models and of the related literature. In addition, they use computational general equilibrium analysis and statistical research on national and state governments in the US and Canada to link theory to empirical data.
Author: Sven Steinmo Publisher: Yale University Press ISBN: 9780300067217 Category : Political Science Languages : en Pages : 304
Book Description
Examining the structure, politics and historic development of taxation in several countries, this book compares three quite different political democracies. It provides an account of the ways these democracies have financed their welfare programs despite w
Author: Daniel A. Smith Publisher: Routledge ISBN: 1135162522 Category : Political Science Languages : en Pages : 264
Book Description
Daniel A. Smith exposes the truth about the American tax revolt. Contrary to conventional wisdom, recent ballot initiatives to limit state taxes have not been the result of a groundswell of public outrage; rather, they have been carefully orchestrated from the top down by professional tax crusaders: political entrepreneurs with their own mission. These faux populist initiatives--in contrast to genuine grassroots movements--involve minimal citizen participation. Instead, the tax crusaders hire public relations firms and use special interest groups to do the legwork and influence public opinion. Although they successfully tap into the pervasive anti-tax public mood by using populist rhetoric, these organizations serve corporate interests rather than groups of concerned neighbors. The author shows that direct democracy can, ironically, lead to diminished public involvement in government. Smith looks at the key players, following the trail of money and power in three important initiatives: Proposition 13 in California (1978), Proposition 2 1/2 in Massachusetts (1980), and Amendment 1 in Colorado (1992). He provides a thorough history of tax limitation movements in America, showing how direct democracy can be manipulated to subvert the democratic process and frustrate the public good.
Author: Joan Youngman Publisher: ISBN: 9781558443426 Category : Local finance Languages : en Pages : 260
Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Author: Valerie Braithwaite Publisher: Routledge ISBN: 9781138264038 Category : Languages : en Pages :
Book Description
The integrity of tax systems as we know them are being challenged throughout the world. Tax avoidance schemes of various kinds are proving increasingly attractive and lucrative to wealthy individuals and large corporations. As governments fear the erosion of their tax base among those who are most able to contribute, the public is looking on, as one of its most public institutions attempts to re-invent itself through changing laws and administrative procedures. In this book, a number of experts develop the idea of responsive regulation in relation to taxation. They demonstrate how law in this area is undermining social norms and social norms are undermining law. A key factor in their analysis is the perception of justice. Explanations as to why the integrity of tax systems is under siege, and possible solutions, are examined.
Author: Deborah Brautigam Publisher: Cambridge University Press ISBN: 1139469258 Category : Political Science Languages : en Pages : 261
Book Description
There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
Author: Martin O'Neill Publisher: Oxford University Press ISBN: 0192557629 Category : Philosophy Languages : en Pages : 409
Book Description
This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and public services, to engage in direct or indirect forms of redistribution, and to mould the behaviour of individual citizens. As the contributors to this volume show, there are a number of pressing and thorny philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, public justification, democracy, state neutrality, stability, political psychology, and other moral and political issues. Many of these deep and fascinating philosophical questions about tax have not received as much sustained attention as they clearly merit. The aim of advancing the debate about tax in political philosophy has both general and more specific aspects, ranging across both over-arching issues regarding the tax system as a whole and more specific issues relating to particular forms of tax policy. Thinking clearly about tax is not an easy task, as much that is of central importance is missed if one proceeds at too great a level of abstraction, and issues of conceptual and normative importance often only come sharply into focus when viewed against real-world questions of implementation and feasibility. Serious philosophical work on the tax system will often therefore need to be interdisciplinary, and so the discussion in this book includes a number of scholars whose expertise spans across neighbouring disciplines to philosophy, including political science, economics, public policy, and law.
Author: Agustín José Menéndez Publisher: Springer Science & Business Media ISBN: 9401598258 Category : Philosophy Languages : en Pages : 379
Book Description
Justifying Taxes offers readers some of the elements of a democratic tax law, considered within its political and philosophical context in order to determine the extent of legitimate tax obligations. The objective is to revisit some of the issues in the dogmatics of tax law from the viewpoint of a critical citizen, always ready to ask questions about the justification underlying her obligations, and especially about her paramount burden, viz., the payment of certain amounts of money. Within this purview, special attention is paid to the general principles of taxation. The argument is complemented by a detailed reconstruction of constitutional reasoning in tax matters, close attention being paid to the jurisprudence of the Spanish Tribunal Constitucional. Readership: Legal scholars, political scientists and philosophers. Especially recommended to graduate and undergraduate students of Tax Law, Constitutional Law, Jurisprudence, Philosophy of Law and Political Theory.
Author: Jos‰ Casas Pardo Publisher: Edward Elgar Publishing ISBN: 9781847205285 Category : Political Science Languages : en Pages : 392
Book Description
This timely and important volume addresses the serious challenges faced by democracy in contemporary society. With contributions from some of the world's most prestigious scholars of public choice and political science, this comprehensive collection p
Author: Walter Hettich
Author: Walter Hettich
Author: Sven Steinmo
Author: Daniel A. Smith
Author: Joan Youngman
Author: Valerie Braithwaite
Author: Deborah Brautigam
Author: Martin O'Neill
Author: Agustín José Menéndez
Author: Wilson Prichard
Author: Jos‰ Casas Pardo