Public Finance in a Changing World
This non-technical volume analyses topical problems of public finance in a changing world characterized by growing mobility of production factors, liberalized economic policy regimes, and the formation of new nations. It discusses alternative views of gov
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Also by Peter Birch S¢rensen
TAX POLICY IN THE NORDIC COUNTRIES (editor)
Public Finance in a Changing World Edited by
Peter Birch S0rensen Professor of Economics University of Copenhagen Denmark
Editorial matter, selection and Introduction © Peter Birch Sf(lrensen 1998 Chapters 1-10 (inclusive) © Macmillan Press Ltd 1998 Softcover reprint of the hardcover 1st edition 1998 978-0-333-68221-0 All rights reserved. No reproduction, copy or transmission of this publication may be made without written permission. No paragraph of this publication may be reproduced, copied or transmitted save with written permission or in accordance with the provisions of the Copyright, Designs and Patents Act 1988, or under the terms of any licence permitting limited copying issued by the Copyright Licensing Agency, 90 Tottenham Court Road, London W1P 9HE. Any person who does any unauthorised act in relation to this publication may be liable to criminal prosecution and civil claims for damages. The authors have asserted their rights to be identified as the authors of this work in accordance with the Copyright, Designs and Patents Act 1988. First published 1998 by MACMILLAN PRESS LTD Houndmills, Basingstoke, Hampshire RG21 6XS and London Companies and representatives throughout the world ISBN 978-1-349-14338-2
ISBN 978-1-349-14336-8 (eBook)
DOI 10.1007/978-1-349-14336-8
A catalogue record for this book is available from the British Library. This book is printed on paper suitable for recycling and made from fully managed and sustained forest sources. 1098765432 07 06 05 04 03 02 01 00 99
Contents List of Tables
vii
List of Figures
viii
Preface
ix
Acknowledgements
x
Notes on the Contributors
xi
Public Finance in a Changing World: Introduction and Summary
Peter Birch S~rensen
Part I
Alternative Perceptions of Government
1 The Role of the State in Fiscal Theory
Richard A. Musgrave
2 Government Role and the Efficiency of Policy Instruments
Vito Tanzi
35 51
Part II The Welfare State, Entrepreneurship and Employment 3 Social Insurance, Incentives and Risk-Taking
Hans- Werner Sinn
4
Unemployment in the United States: The Problem and a Proposal
Robert Haveman
5 Unemployment and Public Finance in Europe
Frederick van der Ploeg
v
73
101 126
vi
Part III
Contents
Public Finance with Many Jurisdictions
6 Factor Mobility and Redistributive Policy David E. Wildasin 7 Theory and Practice of Confederate Finances Dubravko Mihaljek 8 Reform and Coordination of Company Taxes in the European Union Sijbren Cnossen
151 193
221
Part IV Economies in Transition: Raising Revenue and Allocating Property Rights 9 Tax Reform in Transition Economies: Experiences from the Croatian Tax Reform Process of the 1990s Manfred Rose and RolfWiswesser
257
10 The Sales Policy of the Treuhandanstalt as a Privatization Strategy Gerlinde Sinn
279
Index
297
List of Tables 2.1 2.2 2.3 2.4 4.1 4.2 4.3 4.4 4.5 5.1 5.2 5.3 5.4 8.1 8.2
The growth of general government expenditure, 1870-1994 The size of revenue from financial repression
