Price theory has provided solutions to myriad problems affecting society without invoking any precepts beyond those encapsulated in the standard economic postulate. Fiscal theory, meanwhile, has been closely attentive to the political, sociological and historical circumstances that bear upon the fiscal act. This methodological duality has resulted in the development of fiscal theory in line with the political culture espoused by its originator, usually the one prevailing at home. Thus emerges the need for an analysis of the evolution of fiscal thought along national lines.
Autorentext
ORHAN KAYAALP is Associate Professor of Economics at Lehman College at the City University of New York. His work in the fields of public economics and the history of economic thought has appeared in Public Finance/Finances Publiques, History of Political Economy and Journal of European Economic History as well as in a number of edited volumes.
Zusammenfassung
The study of the works of classical British, German, Italian, Austrian and Swedish fiscal theorists reveals that the spectacle of the public economy beheld by each author was greatly influenced by the particular array of historically-determined considerations traceable to the author's own national heritage. These normative influences continue to colour much of today's fiscal-theoretic discourse, notwithstanding the positive backdrop against which the theorizing in usually cast. These arguments highlight an important characteristic of fiscal theorizing: government economic activity takes place not in the rarefied venue reserved for Economic Beings, but in an arena bustling with political, social, ethical, historical, legal and behavioural considerations influencing taxpayers' and tax collectors' conducts. Fiscal theorists naturally draw upon these variables and fashion their models of the public economy along these discussions. What remains to be seen is whether these constructs can be brought under the roof of a unified fiscal theory.
Inhalt
Introduction A National Taxonomy of Fiscal Doctrines British Fiscal Doctrine: The Sacrifice View Italian Fiscal Doctrine: The Benefit View German Fiscal Doctrine: The Organic View Austrian Fiscal Doctrine: The Subjective Valuation Approach Swedish Fiscal Doctrine: The Collective Choice Approach Epilogue Appendix: A Synopsis of General Characteristics of National Fiscal Doctrines