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Institutional Foundations of Public Finance

Institutional Foundations of Public Finance

Economic and Legal Perspectives

Edited by Alan J. Auerbach and Daniel N. Shaviro

ISBN 9780674030978

Publication date: 01/15/2009

Institutional Foundations of Public Finance integrates economic and legal perspectives on taxation and fiscal policy, offering a provocative assessment of the most important issues in public finance today.

Part I, an in-depth look at the tax reform debate, examines the differences between an income and a consumption tax and poses significant questions about the systematic transition from one to the other, as well as about its implementation. Part II takes a focused look at a broad range of fiscal topics, including fiscal federalism, corporate finance, and fiscal language. As a whole, the volume reflects a keen interest in analyzing real-world problems, including fiscal regimes and institutions, that have major policy implications.


  • Dealing with fiscal language, fiscal federalism, corporate finance, and the choice between income and consumption taxation, this volume is a gem.

    —Rosanne Altshuler, Rutgers University


  • Alan J. Auerbach is Director of the Robert D. Burch Center for Tax Policy and Public Finance and Professor of Economics and Law at the University of California, Berkeley.
  • Daniel N. Shaviro is Wayne Perry Professor of Taxation, New York University School of Law.

Book Details

  • 296 pages
  • 1 x 6-1/8 x 9-1/4 inches
  • Harvard University Press