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Journal of Public Finance and Public Choice最新文献

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Debundling accountability: prosecutor and public defender elections in Florida 首次公开问责：佛罗里达州检察官和公设辩护人选举
IF 0.3
Journal of Public Finance and Public Choice Pub Date : 2018-02-03 DOI: 10.2139/SSRN.3204623
Bryan C. McCannon
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引用次数: 2
Bruni L., Reciprocità: dinamiche di cooperazione, economia e società civile Bruni L.互惠:合作、经济和公民社会的动态
IF 0.3
Journal of Public Finance and Public Choice Pub Date : 2005-01-01 DOI: 10.51952/pzpc3227
Alberto Batinti
{"title":"Bruni L., Reciprocità: dinamiche di cooperazione, economia e società civile","authors":"Alberto Batinti","doi":"10.51952/pzpc3227","DOIUrl":"https://doi.org/10.51952/pzpc3227","url":null,"abstract":"","PeriodicalId":53126,"journal":{"name":"Journal of Public Finance and Public Choice","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2005-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70624097","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
‘Just’ Tax Policies for Market-Based Democracies – An Introduction to a Wicksell Constitutional Approach 以市场为基础的民主国家的“公正”税收政策——介绍威克塞尔宪法方法
IF 0.3
Journal of Public Finance and Public Choice Pub Date : 2005-01-01 DOI: 10.51952/vhap7207
K. Wickman, C. Lingle
{"title":"‘Just’ Tax Policies for Market-Based Democracies – An Introduction to a Wicksell Constitutional Approach","authors":"K. Wickman, C. Lingle","doi":"10.51952/vhap7207","DOIUrl":"https://doi.org/10.51952/vhap7207","url":null,"abstract":"The conventional approach to public finance contributes to the growth in the scope of governments under liberal democracy. Orthodox analysis of tax policy utilizes a framework that aims to satisfy government revenue objectives while doing the least additional harm to the economy. An unintended consequence arises from the search for ‘optimal’ tax rates or revenue-neutrality of tax cuts that economists rely upon to ease the path to higher public-sector spending. We deem this a ‘macro’ approach that involves a top-down perspective in that it places government at the heart of the issue. An alternative approach to public finance is derived from seminal contributions by Knut Wicksell. We deem this a ‘micro’ approach to tax policy that shifts the perspective of tax policy to individual taxpayers. Applying the insights of Wicksell to public finance inquiries can contribute to halting and perhaps reversing the growth trends of governments under democracy.\u0000","PeriodicalId":53126,"journal":{"name":"Journal of Public Finance and Public Choice","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2005-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70624148","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Layard, R. Happiness: Lessons from a New Science 《幸福:一门新科学的启示》
IF 0.3
Journal of Public Finance and Public Choice Pub Date : 2005-01-01 DOI: 10.51952/vygl1975
E. Galli
{"title":"Layard, R. Happiness: Lessons from a New Science","authors":"E. Galli","doi":"10.51952/vygl1975","DOIUrl":"https://doi.org/10.51952/vygl1975","url":null,"abstract":"","PeriodicalId":53126,"journal":{"name":"Journal of Public Finance and Public Choice","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2005-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70624190","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Taxation and Justice: A Classical Liberal Perspective 税收与正义:古典自由主义视角
IF 0.3
Journal of Public Finance and Public Choice Pub Date : 2005-01-01 DOI: 10.51952/przx4958
Petra Orogványiová
{"title":"Taxation and Justice: A Classical Liberal Perspective","authors":"Petra Orogványiová","doi":"10.51952/przx4958","DOIUrl":"https://doi.org/10.51952/przx4958","url":null,"abstract":"We attempt to present a classical liberal perspective on the subject of taxation and justice. We Start by reviewing the development of the notion of justice over time and across various schools of thought. We then proceed to examine John Rawls’ theory of justice and its policy implications and economic theory of optimal taxation. After finding both approaches unsatisfactory, we defend a libertarian stand on the issue of justice. The main result of our reflections are three criteria which we afterwards use to examine normatively different ways of taxation. We conclude by saying that current tax Systems satisfy neither of these criteria and deserve being changed.","PeriodicalId":53126,"journal":{"name":"Journal of Public Finance and Public Choice","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2005-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70624084","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Gigliobianco A., Via Nazionak – Banca d’Italia e classe dirigente, cento anni di storia 意大利银行和统治阶级，一百年的历史
IF 0.3
Journal of Public Finance and Public Choice Pub Date : 2005-01-01 DOI: 10.51952/hlol2070
Domenico da Empoli
{"title":"Gigliobianco A., Via Nazionak – Banca d’Italia e classe dirigente, cento anni di storia","authors":"Domenico da Empoli","doi":"10.51952/hlol2070","DOIUrl":"https://doi.org/10.51952/hlol2070","url":null,"abstract":"","PeriodicalId":53126,"journal":{"name":"Journal of Public Finance and Public Choice","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2005-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70623908","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Taxation and Justice 税务与司法
IF 0.3
Journal of Public Finance and Public Choice Pub Date : 2005-01-01 DOI: 10.51952/rieu3778
D. Pellerin
{"title":"Taxation and Justice","authors":"D. Pellerin","doi":"10.51952/rieu3778","DOIUrl":"https://doi.org/10.51952/rieu3778","url":null,"abstract":"«In this world», Benjamin Franklin pronounced in a letter, «nothing can be said to be certain, except death and taxes». This essay takes as its premise the need to accept the inevitable and proceeds to discuss the principles that should govern an equitable System of income taxation, focusing especially on proportionality and reciprocity. After examining a number of attractive schemes (that might include a moderate element of effective gradation, as even most ‘degressive’ variants of the flat-tax do), the essay shows why ambitious designs for redistributive taxation are not likely to produce the intended results and how they threaten to impede economic, technological, and even cultural progress.","PeriodicalId":53126,"journal":{"name":"Journal of Public Finance and Public Choice","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2005-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70624136","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
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