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In constitutional political economy, the citizens’ constitutional interests determine the social contract that is binding for the post-constitutional market game. However, following traditional preference subjectivism, it is left open what the constitutional interest are. Using the...
Persistent link: https://www.econbiz.de/10005765332
This paper addresses the following questions about immovable property taxation in OECD and partner countries: What is …
Persistent link: https://www.econbiz.de/10011276680
In 1500, Europe was composed of hundreds of statelets and principalities, with weak central authority, no monopoly over the legitimate use of violence, and overlapping jurisdictions. By 1800, only a handful of powerful, centralized nation states remained. We build a model that explains both the...
Persistent link: https://www.econbiz.de/10009372107
reviews the most recent trends in taxation in the European Union and discusses several tax policy issues in the light of those …
Persistent link: https://www.econbiz.de/10005789321
In 1500, Europe was composed of hundreds of statelets and principalities, with weak central authority, no monopoly over the legitimate use of violence, and multiple, overlapping levels of jurisdiction. By 1800, Europe had consolidated into a handful of powerful, centralized nation states. We...
Persistent link: https://www.econbiz.de/10010701797
could also limit power through legal constraints on taxation. We show how changes in legitimacy and legal constraints …
Persistent link: https://www.econbiz.de/10005839012
In this paper, we study the aggregate and distributional implications of a smaller public sector in the euro area. By a smaller public sector, we mean a reduction in public debt and/or cuts in public spending, when such changes in fiscal policy are accommodated by adjustment in various taxes....
Persistent link: https://www.econbiz.de/10010584286
Theoretical developments, improved methodologies and more extensive data have helped generate a dramatic increase in the literature testing or the impact of government size and fiscal policy on economic growth in recent years. We review a range of the more recent evidence and examine (1) the...
Persistent link: https://www.econbiz.de/10010820104
This paper describes an alternative way (other than taxation) to eliminate poverty and unemployment from the world …
Persistent link: https://www.econbiz.de/10011110588
In this paper we review both positive and normative aspects of taxation. We examine how to study why taxes and revenue … taxation. In dealing with both aspects of the tax literature, we attempt to set out a plan for a more complete and … comprehensive analysis of taxation in the face of collective choice than is attempted in most of the available literature on fiscal …
Persistent link: https://www.econbiz.de/10005272978