Public Choice, Public Finance and Public Policy: Essays in Honour of Alan Peacock.

Economica ◽  
1987 ◽  
Vol 54 (214) ◽  
pp. 263
Author(s):  
Cedric Sandford ◽  
D. Greenway ◽  
G. K. Shaw
2001 ◽  
Vol 4 (2) ◽  
pp. 234-253
Author(s):  
Zane A. Spindler

Public Finance and Public Choice principles are used to analyze the ideological and practical basis for the proposed introduction of a Capital Gains Tax into the income tax system of South Africa. The paper concludes that this is a flawed tax whose time has passed - especially for countries like South Africa.


1986 ◽  
Vol 96 (382) ◽  
pp. 554
Author(s):  
R. Millward ◽  
David Greenaway ◽  
G. K. Shaw

1985 ◽  
Vol 52 (1) ◽  
pp. 303
Author(s):  
Anil K. Puri ◽  
John M. Quigley

2007 ◽  
Vol 56 (1) ◽  
Author(s):  
Thomas Döring

AbstractIn Germany, the current situation of local government finance is still worrying. Up to now, all political attempts to reform the German local tax system fundamentally led to no satisfying result. For this reason, new reform initiatives gain particular attention in scientific and political discussion. Against this background, the paper examines the proposal for reform of the existing local tax system presented by Stiftung Marktwirtschaft. By highlighting public finance characteristics of economically reasonable local government finances as well as public choice characteristics of a politically successful reform, it will be shown that within some small but important modifications the proposal of Stiftung Marktwirtschaft is in a position to solve local government finance problems in a durable manner. This result is consecuted by an empirical simulation of the fiscal effects for all German local authorities. The fiscal simulation demonstrates that more then ninety percent of German cities and municipalities will gain from a political implementation of the proposal for reform.


1972 ◽  
Vol 25 (3) ◽  
pp. 551
Author(s):  
Mark Sproule-Jones ◽  
Robert S. Ross ◽  
Richard Flacks

ORDO ◽  
2015 ◽  
Vol 66 (1) ◽  
Author(s):  
Charles B. Blankart

ZusammenfassungIm ersten Teil des Aufsatzes wird dargelegt, wie finanzwissenschaftliche Konzepte in der Vergangenheit politisch umgesetzt worden sind, wie sie Prosperität und Krisen, Freud und Leid verursacht haben. Untersucht werden die römische Governance, das mittelalterliche Lehnswesen, die vertragslose Anarchie in der frühen Neuzeit, der Kameralismus in Deutschland und der Merkantilismus in Frankreich. Diese Konzepte vergangener Zeiten gehen dann in die modernen Konzepte von optimaler Besteuerung und Public Choice über. Optimale Besteuerung betrachtet die Wohlfahrtskosten der Besteuerung, lässt aber die Opportunitätskosten von Staatsausgaben unbeachtet. Public Choice integriert beide, Wohlfahrtsökonomik und Opportunitätskosten im Konzept einer Bürgersteuer.


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