'Democratic Choice and Taxation is a book for specialists in public finance, graduate students, professors and economists in government and business … It is a learned book with extensive references, used in the text and not just cited in the bibliography, to the entire field of public finance. It is methodologically sophisticated with a self-conscious concern about how its picture of the world is to be verified or stacked up against conventional public finance.' Policy Options

• 1. Introduction; Part I. Theoretical Framework: 2. Models of political economy and the study of taxation; 3. Foundations of democratic tax systems; 4. Tax structure in equilibrium: a more formal analysis; Part II. Collective Choice and the Normative Analysis of Taxation: 5. An assessment of normative tax theory; 6. Welfare politics and taxation; Part III. Applied General Equilibrium Analysis: 7. Tax policy in a computable model of economic and political equilibrium; Part IV. Statistical Analysis of Tax Structure: 8. Introduction to statistical research; 9. Income taxation and special provisions: evidence from the US states; 10. Debt and tariffs: the evolution of the Canadian revenue system; Part V. Political Institutions and Taxation: 11. Tax systems in congressional and parliamentary countries; 12. Conclusion; Endnotes; References; Index.

'Democratic Choice and Taxation is a book for specialists in public finance, graduate students, professors and economists in government and business … It is a learned book with extensive references, used in the text and not just cited in the bibliography, to the entire field of public finance. It is methodologically sophisticated with a self-conscious concern about how its picture of the world is to be verified or stacked up against conventional public finance.' Policy Options

• 1. Introduction; Part I. Theoretical Framework: 2. Models of political economy and the study of taxation; 3. Foundations of democratic tax systems; 4. Tax structure in equilibrium: a more formal analysis; Part II. Collective Choice and the Normative Analysis of Taxation: 5. An assessment of normative tax theory; 6. Welfare politics and taxation; Part III. Applied General Equilibrium Analysis: 7. Tax policy in a computable model of economic and political equilibrium; Part IV. Statistical Analysis of Tax Structure: 8. Introduction to statistical research; 9. Income taxation and special provisions: evidence from the US states; 10. Debt and tariffs: the evolution of the Canadian revenue system; Part V. Political Institutions and Taxation: 11. Tax systems in congressional and parliamentary countries; 12. Conclusion; Endnotes; References; Index.