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The central element of the taxpayer's relationship with the law was the protection it afforded to ensure only the correct amount of tax was paid, that it was legally levied and justly administered. These legal safeguards consisted of the fundamental constitutional provision that all taxes had to be consented to in Parliament, local tax administration, and a power to appeal to specialist tribunals and the courts. The book explains how these legal safeguards were established and how they were affected by changing social, economic and political conditions. They were found to be restrictive and inadequate, and were undermined by the increasing dominance of the executive. Though they were significantly recast, they were not destroyed. They proved flexible and robust, and the challenge they faced in Victorian England revealed that the underlying, pervasive constitutional principle of consent from which they drew their legitimacy provided an enduring protection for the taxpayer.

Taxing power --- Tax protests and appeals --- Tax administration and procedure --- Tax appeals --- Administrative remedies --- Appellate procedure --- Tax courts --- Power of taxation --- Taxation, Power of --- Constitutional law --- Sovereignty --- Taxation --- Tax practice --- Tax procedure --- History. --- Law --- General and Others

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This work examines tax policies and tax systems as they arise from democratic choices, set against the background of a market economy. Professors Hettich and Winer find that democratic institutions yield complex tax systems with features that follow a varied but predictable pattern. In developing their analysis, the authors use formal modelling of voting behavior, emphasizing recent advances in the theory of probabilistic voting. This book differs from the available tax literature by relating fiscal choices directly to voting and by examining tax systems in democratic countries from a variety of perspectives. While the authors primarily focus on explaining observed features of tax systems, they also devote considerable space to the discussion of the welfare and efficiency effects of taxation in the presence of collective choice, and to a review of other models and of the related literature. In addition, they use computational general equilibrium analysis and statistical research on national and state governments in the US and Canada to link theory to empirical data.

Public economics --- Public finance --- Taxation --- Taxing power --- Impôt --- Pouvoir de taxation --- 336.2 --- Power of taxation --- Taxation, Power of --- Constitutional law --- Sovereignty --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Belastingsakkoorden. Belastingswezen --- Taxation. --- Taxing power. --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- 336.2 Belastingsakkoorden. Belastingswezen --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Impôt --- Business, Economy and Management --- Economics

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World history --- 336.2 <09> --- België --- Europa --- Nederland --- USA --- belastingdruk --- democratie --- fiscaliteit --- geschiedkundige beschrijvingen --- politiek, binnenland --- Taxation --- -Taxing power --- -Revolutions --- -Insurrections --- Rebellions --- Revolts --- Revolutionary wars --- History --- Political science --- Political violence --- War --- Government, Resistance to --- Power of taxation --- Taxation, Power of --- Constitutional law --- Sovereignty --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Belastingsakkoorden. Belastingswezen--Geschiedenis van ... --- -Belastingsakkoorden. Belastingswezen--Geschiedenis van ... --- 336.2 <09> Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Geschiedenis van ... --- 336.2 <09> Belastingsakkoorden. Belastingswezen--Geschiedenis van ... --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Geschiedenis van ... --- Revolutions --- Taxing power --- Belastingsakkoorden. Belastingswezen--Geschiedenis van .. --- Europe --- United States --- Belastingsakkoorden. Belastingswezen--Geschiedenis van . --- Belastingsakkoorden. Belastingswezen--Geschiedenis van

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Economic law --- Tax law --- European Union --- impot sur le revenu --- conventions fiscales internationales --- travailleurs frontaliers --- jurisprudence --- cour de justice europeenne --- international --- ce --- inkomstenbelasting --- internationale belastingverdragen --- grensarbeiders --- rechtspraak --- europees hof van justitie --- internationaal --- eg --- Double taxation --- Freedom of movement --- Income tax --- Taxing power --- Law and legislation --- Power of taxation --- Taxation, Power of --- Constitutional law --- Sovereignty --- Taxation --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- International taxation (Double taxation) --- Taxation, Double --- Conflict of laws --- Court of Justice of the European Communities. --- Cour de justice des communautés européennes --- Gerichtshof der Europäischen Gemeinschaften --- Corte di giustizia delle comunità europee --- Dikastērion tēs Europaikēs Oikonomikēs Koinotētos --- Hof van Justitie van de Europese Gemeenschappen --- Tribunal de Justicia de las Comunidades Europeas --- GHEG --- European Atomic Energy Community. --- European Economic Community. --- European Court of Justice --- Europäischer Gerichtshof --- Curtea de Justiție a Comunităților Europene --- Ōshū Shihō Saibansho --- G.H.E.G. --- Tribunal de Justiça das Comunidades Europeias --- Sud evropeĭskikh soobshchestv --- Avrupa Toplulukları Adalet Divanı --- Tribunal de Justiça das Comunidades --- Curia Communitatum Europaearum --- Eurōpaiko Dikastērio --- Dikastērio Eurōpaikōn Koinotētōn --- DEK --- EuGH --- ECJ --- D.E.K. --- Europejski Trybunał Sprawiedliwości --- ETS --- Dikastērio tōn Eurōpaikōn Koinotētōn --- CEJ --- European Union. --- Európai Bíróság --- European Coal and Steel Community. --- Court of Justice of the European Union