This paper surveys the empirical research on fiscal institutions of the last three decades. The main results are: (i) Constitutional or statutory fiscal limitations have in most cases proved to be effective in cutting down public expenditure, revenue, and debt. (ii) Budgetary proce-dures matter...

This essay offers four principles of taxation by the United States government. Taken together, the principles would give rise to a no-gimmicks flat income tax. The rate of taxation would be expressed as a whole-number percentage, not to exceed 8%. The scope of taxation would be the entire income...

In this paper we examine how individuals should be treated with respect to taxes, subsidies and agenda setting in constitutions in order to obtain efficient allocations of public goods and to limit tax distortions. We show that if public goods are socially desirable, the simple majority rule as...