文档介绍：The Collected Works of
James M. Buchanan
volume 4
Public Finance
in Democratic Process
James M. Buchanan with portrait of Knut Wicksell,
Stockholm, Sweden, 1986
The Collected Works of
James M. Buchanan
volume 4
Public Finance in
Democratic Process
Fiscal Institutions and
Individual Choice
liberty fund
Indianapolis
This book is published by Liberty Fund, Inc., a foundation
established to encourage study of the ideal of a society of free
and responsible individuals.
The cuneiform inscription that serves as our logo and as the design
motif for our endpapers is the earliest-known written appearance
of the word ‘‘freedom’’(amagi), or ‘‘liberty.’’ It is taken from a clay
document written about 2300 . in the Sumerian city-state of Lagash.
Foreword ᭧ 1999 by Liberty Fund, Inc.
᭧ 1967, 1987 The University of North Carolina Press
All rights reserved
Printed in the United States of America
05 04 03 02 01 c 65432
04 03 02 01 99 p 54321
Library of Congress Cataloging-in-Publication Data
Buchanan, James M.
Public finance in democratic process : fiscal institutions and
individual choice / James M. Buchanan.
p. cm. —(Collected works of James M. Buchanan ; v. 4)
Originally published: Chapel Hill : University of North Carolina
Press, 1967.
Includes bibliographical references (p. ) and index.
isbn 0-86597-219-2 (hard : alk. paper). — isbn 0-86597-220-6 (pbk. : alk. paper)
1. Public goods. 2. Social choice. 3. Finance, Public.
4. Fiscal policy. 5. Democracy. I. Title. II. Series: Buchanan,
James M. Works. 1999 ; v. 4.
1999
336—dc21 98-43535
liberty fund, inc.
8335 Allison Pointe Trail, Suite 300
Indianapolis, IN 46250-1684
Contents
Foreword ix
Preface xiii
I. The Effects of Institutions on Fiscal Choice
1. Introduction 3
2. Individual Demand for Public Goods 11
3. Tax Institutions and Individual Fiscal Choice: Direct Taxation 22
4. Tax Institutions and Individual Fiscal Choice