The case for decentralizing taxes does not imply that these taxes need to be administered locally. Nor is it is necessarily constrained by the weakness of local tax administration. Tax decentralization and the decentralization of tax administration are related but separable decisions. As...

The last two centuries have seen the rise of the nation-state as the dominant political institution around the world. During this period, the colonial empires of varying duration and reach created first by the Portuguese, Spanish, and Dutch, then the French and British, then the Germans and...

The use of the spending power by the federal government to affect activities not within its normal legislative powers has long been a contentious issue in Canada. Controversy over such federal "intrusions" on state power of course arises in various guises in other federal countries also. This...