In their book The Power to Tax, Brennan and Buchanan have pointed to a central weakness of the traditional theory of … public finance and especially of the theory of optimal taxation: This approach overlooked the problem of governmental power … theory appears to be once the problem of power is considered. Nevertheless, Brennan and Buchanan's suggestions for …

normative and positive aspects of Homann's theory in this article. On a normative basis, we recommend taking into account our … diesem Artikel entwickeln wir Erweiterungen sowohl für die normativen als auch für die positiven Aspekte von Homanns Theorie …