The purpose of this paper is to compare and explore the quite distinct traditions of fiscal theory as they developed in the English and German language literature, quot;public financequot; and quot;Finanzwissenschaft.quot; Focus will be on two normative issues, public provision and tax design,...

Peggy B. Musgrave is a pioneer in the economics of international taxation. In this important selection of her path-breaking work, she extends income tax analysis to the arena of multinational investment and introduces and develops the concept of tax equity among nations. Her work addresses the...