Incluye bibliografías e índice.

Part I: Foundations of tax policy: 1. Why the government budget is too small in a democracy / A. Downs ; 2. The Political biases of keynesian economics / J.M. Buchanan and R.E. Wagner -- Part II: Public opinion and taxation: 3. Do people want something for nothing: public opinion on taxes and government spending / J. Citrin ; 4. Ambivalence and altruism: public opinion about taxation and welfare / P. Beedle and P. Taylor-Gooby ; 5. Perceptions of tax rates / A. Lewis -- Part III: Explaining the tax outcomes: 6. The evolution of tax structures / J.E. Alt ; 7. Maximizing tax revenue while minimizing political costs / R. Rose ; 8. From redistributive to hegemonic logic: the transformation of american tax politics, 1894-1963 / R.F. King ; 9. Paying for the welfare state: creating political durability / B. Haskel ; 10. Business influence and state power: the case of U.S. corporate tax policy / C.J. Martin ; 11. Political institutions and tax policy in the United States, Sweden, and Britain / S. Steinmo ; 12. The expansion of the public economy: a comparative analysis / D.R. Cameron -- Part IV: Tax expenditures: 13. Tax incentives as a device for implementing government policy: a comparison with direct government expenditures / S.S. Surrey ; 14. Accounting for federal "tax subsidies" in the national budget / B.I. Bittker ; 15. Federal income tax simplification: the political process / P.R. McDaniel ; 16. The distribution of federal income tax expenditures / J.F. Witte -- Part V: Tax reform: 17. The politics of tax reform / T.J. Reese ; 18. The tax reform act of 1986: a new era in tax politics? / J.F. Witte ; 19. Public choice and the politics of comprehensive tax reform / G. Mucciaroni ; 20. The charge of the tax brigade: a case study of government failure and tax reforms / J.G. Cullis, P.R. Jones and O. Morrissey -- Part VI: Tax policy in a globalizing world: 21. International tax competition: the foreign government response in canada and other countries / J. Bossons ; 22. The international political economy of declining tax rates / D.R. Lee and R.B. McKenzie ; 23. The future of the income tax / J.A. Pechman.