Retrospectives on Public Finance

by Eden, Lorraine; Shoup, Carl S. (CON); Gillis, Malcolm (CON); Nakazato, Minoru (CON)

• ISBN13: 9780822311157
• ISBN10: 0822311151
• Format: Paperback
• Copyright: 1991-02-01
• Publisher: Duke Univ Pr

Summary

Retrospectives on Public Financecontains original analyses by internationally recognized public finance scholars, including Carl Sumner Shoup, one of the discipliners"s most famous practitioners. Shoup, along with Richard Musgrave and his students, pioneered the "prescriptive" or "political economy school" of public finance known for its hands-on approach and its commitment to applying theory to real world problems. Each contributor provides a retrospective on Shouprs"s various contributions to the field, reviewing the literature and assessing its relevance to current problems in public finance theory and policy. The essays highlight and analyze fiscal theory and public policy developments from the 1930s to the present in four areas: the Shoup tax missions to Japan, Venezuela, and Liberia; the tax mix; the expenditure mix; and macro public finance.Contributors.Lorraine Eden, Carl S. Shoup, Malcolm Gillis, Minoru Nakazato, Charles E. McLure Jr., John Bossons, Richard Goode, William Vickery, Wayne Thirsk, John Graham, Stanley Winer, W. Irwin Gillespie, Melville L. McMillan, Cliff Walsh, John G. Head, Enid Slack, Edwin G. West, Richard M. Bird, Peggy B. Musgrave, Douglas A. L. Auld, John B. Burbidge, Jack M. Mintz, John Sargent, Richard A. Musgrave

Table of Contents

Preface

Introduction

Retrospectives on Public Finance

The Shoup Tax Missions

Melding Architecture and Engineering: A Personal Retrospective on Designing Tax Systems

Legacies from the Shoup Tax Missions: Asia, Africa, and Latin America

The Impact of the Shoup Report on Japanese Economic Development

Income Tax Reform in Venezuela: Thirty Years after the Shoup Mission

Comment: Evaluating the Tax Missions

The Tax Mix

Changing Views of the Personal Income Tax

The Corporate Income Tax and How to Get Rid of It

Intellectual Foundations of the VAT in North America and Japan

The Place of the Property Tax in the Fiscal System

Comment: Choosing an Appropriate Time Horizon for Taxation

Comment: Taxing Consumption and Wealth

The Expenditure Mixture

Local Public Goods: Shoup Revisited

Public Goods Provision and Price Exclusion: Market Behavior and Market Performance

Merit Wants: Analysis and Taxonomy

Comment: Retrospectives on Local Public Goods

Comment: Merit Wants and Public Goods Theory

Macro Public Finanace

Tax Structure and the Growth of Government

Fiscal Coordination and Competition in an International Setting

Compensatory Fiscal Policy: Evolution or Revolution?

Social Security and Public Debt in Historical Perspective

Comment: The Role of Economic Policy in the Tax Reform Process

Comment: On Macro Public Finance

Conclustion

Tableau Fiscale

References

Contributors

Author Index

Subject Index

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