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Palgrave Macmillan

The National Element in the Development of Fiscal Theory

  • Book
  • © 2004

Overview

Authors:
  1. Orhan Kayaalp

    1. Lehman College, The City University of New York, USA

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Table of contents (9 chapters)

  1. Front Matter

    Pages i-x
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  2. Introduction

    • Orhan Kayaalp
    Pages 1-15

  3. A National Taxonomy of Fiscal Doctrines

    • Orhan Kayaalp
    Pages 16-25

  4. British Fiscal Doctrine: The Sacrifice View

    • Orhan Kayaalp
    Pages 26-55

  5. Italian Fiscal Doctrine: The Benefit View

    • Orhan Kayaalp
    Pages 56-87

  6. German Fiscal Doctrine: The Organic View

    • Orhan Kayaalp
    Pages 88-99

  7. Austrian Fiscal Doctrine: The Subjective Valuation Approach

    • Orhan Kayaalp
    Pages 100-116

  8. Swedish Fiscal Doctrine: The Collective Choice Approach

    • Orhan Kayaalp
    Pages 117-133

  9. Epilogue

    • Orhan Kayaalp
    Pages 134-137

  10. A Synopsis of General Characteristics of National Fiscal Doctrines

    • Orhan Kayaalp
    Pages 138-147

  11. Back Matter

    Pages 148-181
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Keywords

About this book

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.

Authors and Affiliations

  • Lehman College, The City University of New York, USA

    Orhan Kayaalp

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.

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