Institutional Foundations of Public Finance by Alan J. Auerba... - 9780674030978

Institutional Foundations of Public FinanceEconomic and Legal Perspectives\nAuthor(s): Alan J. Auerbach, Daniel N. Shaviro\nFormat: Hardback\nPublisher: Harvard University Press, United States\nImprint: Harvard University Press\nISBN-13: 9780674030978, 978-0674030978\nSynopsis\nInstitutional 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.\n\nPart 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 ma.