National element in the development of fiscal theory.
[Book]
O Kayaalp
[Place of publication not identified]
Palgrave Macmillan
2014
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