The United States provides a classic example of a bottom-up system of federalism. It was created in 1787 when representatives of the then 13 colonies convened to ratify a constitution under which both the central government and the states would be sovereign entities. Within certain...

Tax and benefit reform in Central and Eastern Europe / David M.G. Newbery -- Tax and benefit reform in the Czech and Slovak Republics / Christopher Heady and Stephen Smith -- Redistributive policy in a transition economy: the case of Hungary / Sarah Jarvis and Stephen Pudney -- The taxation of...