Public Finance and Public Policy in the New Century

Series Foreword ix Introduction and Summary xi Sijbren Cnossen Hans-Werner Sinn Tribute to Richard Abel Musgrave xxiii Henry J. Aaron Ten Years of CES xxix David F. Bradford I Modernizing Public Policy 1(124) Changing Tides for the Welfare State: An Essay 3(46) Assar Lindbeck Comments 45(4) Richard A. Musgrave Trust in Public Finance 49(44) Joel Slemrod Comments 89(4) Michael Burda Reforming Budgetary Language 93(32) David F. Bradford Comments 117(8) Henry J. Aaron II Taxation and Tax Reform 125(142) Perfect Taxation with Imperfect Competition 127(32) Alan J. Auerbach James R. Hines Jr. Comments 155(4) Harvey S. Rosen Bridging the Tax-Expenditure Gap: Green Taxes and the Marginal Cost of Funds 159(26) Agnar Sandmo Comments 179(6) Jeremy Edwards Taxes and Privatization 185(32) Roger H. Gordon Comments 213(4) Ray Rees The Property Tax: Competing Views and a Hybrid Theory 217(24) John Douglas Wilson Comments 237(4) Panu Poutvaara The Dutch Presumptive Capital Income Tax: Find or Failure? 241(26) Sijbren Cnossen Lans Bovenberg Comments 263(4) Alfons J. Weichenrieder III The Welfare State in an Integrating World 267(136) The Crisis of Germany's Pension Insurance System and How It Can Be Resolved 269(34) Hans-Werner Sinn Comments 293(10) Georges de Menil Social Insurance Based on Individual Savings Accounts 303(30) Peter Birch Sorensen Social Insurance and Redistribution 333(32) Robin Boadway Manuel Leite-Monteiro Maurice Marchand Pierre Pestieau Comments 359(6) Dominique Demougin Insurance and the Utilization of Medical Services among the Self-Employed 365(38) Craig William Perry Harvey S. Rosen Comments 397(6) Gebhard Flaig IV Fiscal Federalism 403(120) Sharing the International Tax Base in a Changing World 405(46) Richard M. Bird Jack M. Mintz Comments 447(4) Thomas Moutos On Cooperation in Musgravian Models of Externalities within a Federation 451(18) Henry Tulkens Comments 465(4) Clemens Fuest Fiscal Federalism and Risk Sharing in Germany: The Role of Size Differences 469(26) Kai A. Konrad Helmut Seitz Comments 491(4) Marko Kothenburger Delayed Integration of Mobile Labor: A Principle for Coordinating Taxation, Social Security, and Social Assistance 495(28) Wolfram F. Richter Comments 519(4) Soren Bo Nielsen Authors and Commentators 523(2) Index 525