The National Element in the Development of Fiscal Theory

by O. Kayaalp

Overview

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.

Product Details

ISBN-13:	9781403920775
Publisher:	Palgrave Macmillan UK
Publication date:	01/20/2004
Edition description:	2004
Pages:	181
Product dimensions:	5.51(w) x 8.50(h) x 0.02(d)

About the Author

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.

Table of Contents

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