By Peter M. Jackson (eds.)
ISBN-10: 0312079958
ISBN-13: 9780312079956
ISBN-10: 0333534840
ISBN-13: 9780333534847
ISBN-10: 134922409X
ISBN-13: 9781349224098
ISBN-10: 2272542662
ISBN-13: 9782272542662
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4 shows the distribution of ho urs of work for the wives of men in receipt of VB compared to the distribution for the wives of the employed, and shows that such wives are a little less likely to work than those with employed husbands, but if they do work they are much more likely to work full-time. Income Support (IS) is a benefit for those whose incomes (net of housing costs) fall below some poverty level defined as a function of household demo- Ian Walker 45 graphic characteristics and is intended to bring households' incomes up to the poverty level.
Those based upon conventional notions of individual welfare ): non-welfarist goals such as liberty and freedom should be included. This will have important implications for public sector economics. Within this new approach a basic principle which a fiscal constitution might embody is a principle of liberty along the lines proposed by Rawls: 'each person is to have equal right to the most extensive basic liberty compatible with a similar liberty for others' (1971, p. 60). Any proposition of this kind is, however, open to alternative interpretations, as Buchanan (1984) has shown.
As always the problem is striking a balance so that incentives are not completely destroyed: an issue which was recognised by the founding fathers of economics (Schumpeter, 1918) and which remains today clouded in uncertainty. 7 INTERNATIONAL ASPECfS OF TAX ANALYSIS International capital markets have become increasingly integrated. If a country places too great an emphasis upon corporate or equity taxes then it runs a high risk of capital ftight. Fiscal polieies have a strategie element: by reducing tax rates relative to other countries they can induce a capital inftow.
Current Issues in Public Sector Economics by Peter M. Jackson (eds.)
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