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  • Preface  ix
    I. Introduction  
    1. Retrospectives on Public Finance / Lorraine Eden  3
    II. The Shoup Tax Missions  
    2. Melding Architecture and Engineering: A Personal Retrospective on Designing Tax Systems / Carl S. Shoup  19
    3. Legacies from the Shoup Tax Missions: Asia, Africa, and Latin America / Malcolm Gillis  31
    4. The Impact of the Shoup Report on Japanese Economic Development / Minoru Nakazato  51
    5. Income Tax Reform in Venezuela: Thirty Years after the Shoup Mission / Charles E. McClure Jr.  67
    Comment: Evaluating the Tax Missions / John Bossons  86
    III. The Tax Mix  
    6. Changing Views of the Personal Income Tax / Richard Goode  93
    7. The Corporate Income Tax and How to Get Rid of It / William Vickery  118
    8. Intellectual Foundations of the VAT in North America and Japan / Wayne Thirsk  133
    9. The Place of the Property Tax in the Fiscal System / John F. Graham  149
    Comment: Choosing an Appropriate Time Horizon for Taxation / Stanley Winer  168
    Comment: Taxing Consumption and Wealth / W. Irwin Gillespie  172
    IV. The Expenditure Mixture  
    10. Local Public Goods: Shoup Revisited / Lorraine Eden and Melville L. McMillan  177
    11. Public Goods Provision and Price Exclusion: Market Behavior and Market Performance  203
    12. Merit Wants: Analysis and Taxonomy / John G. Head  229
    Comment: Retrospectives on Local Public Goods / Enid Slack  253
    Comment: Merit Wants and Public Goods Theory / Edwin G. West  255
    V. Macro Public Finanace  
    13. Tax Structure and the Growth of Government / Richard M. Bird  263
    14. Fiscal Coordination and Competition in an International Setting / Peggy B. Musgrave  276
    15. Compensatory Fiscal Policy: Evolution or Revolution? / Douglas A. L. Auld  306
    16. Social Security and Public Debt in Historical Perspective / John B. Burbidge  323
    Comment: The Role of Economic Policy in the Tax Reform Process / Jack M. Mintz  338
    Comment: On Macro Public Finance / John Sargent  344
    VI. Conclustion  
    17. Tableau Fiscale / Richard A. Musgrave  351
    References  363
    Contributors  393
    Author Index  397
    Subject Index  402
  • Carl S. Shoup

    Malcolm Gillis

    Minoru Nakazato

    Charles E. McLure

    John Bossons

    Richard Goode

    William Vickrey

    Wayne Thirsk

    John F. Graham

    Stanley Winer

    W. Irwin Gillespie

    Lorraine Eden

    Melville L. McMillan

    Cliff Walsh

    Enid Slack

    Edwin G. West

    Richard M. Bird

    Peggy Musgrave

    Douglas A. L. Auld

    John B. Burbidge

    Jack M. Mintz

    John Sargent

    Richard A. Musgrave

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  • Description

    Retrospectives on Public Finance contains original analyses by internationally recognized public finance scholars, including Carl Sumner Shoup, one of the discipline’s most famous practitioners. Shoup, along with Richard Musgrave and his students, pioneered the “prescriptive” or “political economy school” of public finance known for its hands-on approach and its commitment to applying theory to real world problems.
    Each contributor provides a retrospective on Shoup’s various contributions to the field, reviewing the literature and assessing its relevance to current problems in public finance theory and policy. The essays highlight and analyze fiscal theory and public policy developments from the 1930s to the present in four areas: the Shoup tax missions to Japan, Venezuela, and Liberia; the tax mix; the expenditure mix; and macro public finance.

    Contributors. Lorraine Eden, Carl S. Shoup, Malcolm Gillis, Minoru Nakazato, Charles E. McLure Jr., John Bossons, Richard Goode, William Vickery, Wayne Thirsk, John Graham, Stanley Winer, W. Irwin Gillespie, Melville L. McMillan, Cliff Walsh, John G. Head, Enid Slack, Edwin G. West, Richard M. Bird, Peggy B. Musgrave, Douglas A. L. Auld, John B. Burbidge, Jack M. Mintz, John Sargent, Richard A. Musgrave

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