policy process? And what have we learned about the theory and practice of public finance from three decades of empirical … we learned about the theory and practice of public finance from three decades of empirical research on public choice …

This paper moves toward the formulation of a normative theory of taxation that incorporates collective choice as an … essential element. Such a theory has many interesting parallels to optimal taxation, including large information requirements …In diesem Papier wird versucht, eine normative Theorie der Besteuerung auf der Theorie der kollektiven Entscheidung …

, the theory's main insight being that the central government's electoral strength should, all else being equal, decrease …