Tax Policy

Edited by Sven Steinmo, Chair in Public Policy and Political Economy, European University Institute, Italy

• ContentsIntroduction Part I: Foundations of Tax Policy1. A. Downs (1960), ‘Why the Government Budget Is Too Small in a Democracy’2. J.M. Buchanan and R.E. Wagner (1978), ‘The Political Biases of Keynesian Economics’Part II: Public Opinion and Taxation3. J. Citrin (1979), ‘Do People Want Something for Nothing: Public Opinion on Taxes and Government Spending’4. P. Beedle and P. Taylor-Gooby (1983), ‘Ambivalence and Altruism: Public Opinion about Taxation and Welfare’5. A. Lewis (1978), ‘Perceptions of Tax Rates’Part III: Explaining the Tax Outcomes6. J.E. Alt (1983), ‘The Evolution of Tax Structures’7. R. Rose (1985), ‘Maximizing Tax Revenue While Minimizing Political Costs’8. R.F. King (1983), ‘From Redistributive to Hegemonic Logic: The Transformation of American Tax Politics, 1894–1963’9. B. Haskel (1987), ‘Paying for the Welfare State: Creating Political Durability’10. C.J. Martin (1989), ‘Business Influence and State Power: The Case of U.S. Corporate Tax Policy’11. S. Steinmo (1989), ‘Political Institutions and Tax Policy in the United States, Sweden, and Britain’12. D.R. Cameron (1978), ‘The Expansion of the Public Economy: A Comparative Analysis’Part IV: Tax Expenditures13. S.S. Surrey (1970), ‘Tax Incentives as a Device for Implementing Government Policy: A Comparison with Direct Government Expenditures’14. B.I. Bittker (1969), ‘Accounting for Federal “Tax Subsidies” in the National Budget’15. P.R. McDaniel (1978), ‘Federal Income Tax Simplification: The Political Process’16. J.F. Witte (1983), ‘The Distribution of Federal Income Tax Expenditures’Part V: Tax Reform17. T.J. Reese (1979), ‘The Politics of Tax Reform’18. J.F. Witte (1986), ‘The Tax Reform Act of 1986: A New Era in Tax Politics?’19. G. Mucciaroni (1990), ‘Public Choice and the Politics of Comprehensive Tax Reform’20. J.G. Cullis, P.R. Jones and O. Morrissey (1993),‘The Charge of the Tax Brigade: A Case Study of Government Failure and Tax Reforms’Part VI: Tax Policy in a Globalizing World21. J. Bossons (1988), ‘International Tax Competition: The Foreign Government Response in Canada and Other Countries’22. D.R. Lee and R.B. McKenzie (1989), ‘ The International Political Economy of Declining Tax Rates’23. J.A. Pechman (1990), ‘The Future of the Income Tax‘Name Index