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Foreword | vii | |
Preface | xi | |
Part I | The Effects of Institutions on Fiscal Choice | |
1. | Introduction | 3 |
2. | Individual Demand for Public Goods | 11 |
3. | Tax Institutions and Individual Fiscal Choice: Direct Taxation | 22 |
4. | Tax Institutions and Individual Fiscal Choice: Indirect Taxation | 45 |
5. | Existing Institutions and Change: The Effects of Time in Fiscal Decisions | 58 |
6. | Earmarking V ersus General-Fund Financing: Analysis and Effects | 72 |
Numerical Appendix to Chapter 6 | 85 | |
7. | The Bridge Between Tax and Expenditure in the Fiscal Decision Process | 88 |
8. | "Fiscal Policy" and Fiscal Choice: The Effects of Unbalanced Budgets | 98 |
9. | Individual Choice and the Indivisibility of Public Goods | 113 |
10. | The Fiscal Illusion | 126 |
11. | Simple Collective Decision Models | 144 |
Appendix to Chapter 11 | 160 | |
12. | From Theory to the Real World | 169 |
13. | Some Preliminary Research Results | 181 |
Part II | The Choice Among Fiscal Institutions | |
14. | The Levels of Fiscal Choice | 213 |
15. | Income Tax Progression | 225 |
16. | Specific Excise Taxation | 241 |
17. | The Institution of Public Debt | 256 |
18. | Fiscal Policy Constitutionally Considered | 267 |
19. | Fiscal Nihilism and Beyond | 280 |
Index of Authors | 301 | |
Index of Subjects | 303 |
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