Chapter 1 A brief history of fiscal doctrine
This chapter provides brief history of fiscal doctrine. The history of fiscal doctrine, perhaps more than that of any other aspect of economics, carries a particular fascination. On the one hand, it reflects the advance of analytical economics, an enrichment of the tool box, to use Joan Robinson's terms, which may then be applied to the solution of fiscal problems. The close linkages between general and fiscal theory is most evident for the analysis of tax incidence, which at each stage reflects the prevailing theory of price and distribution. The analysis of tax equity was affected profoundly by the growth of utility theory. The history of fiscal theory is arranged into five assays dealing with the theory of public expenditures, equity in taxation, efficiency in taxation, shifting and incidence, and macro aspects of fiscal policy.
Year of publication: |
1985
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Authors: | Musgrave, R.A. |
Published in: |
Handbook of public economics : volume 1. - Amsterdam [u.a.] : Elsevier, ISBN 978-0-444-87612-6. - 1985, p. 1-59
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