The National Element in the Development of Fiscal Theory

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.

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