Institutional foundations of public finance: economic and legal perspectives

Introduction / Alan J. Auerbach and Daniel N. Shaviro

The choice between income and consumption taxes: a primer / Alan J. Auerbach

Implementing income and consumption taxes / David A. Weisbach

Capital levies and transition to a consumption tax / Louis Kaplow

On the theory and practice of fiscal decentralization / Wallace E. Oates

Dividends and taxes / Roger Gordon and Martin Dietz

On the general relativity of fiscal language / Jerry Green and Laurence J. Kotlikoff.