The thunder of history: the origins and development of the new fiscal sociology / Isaac William Martin, Ajay K. Mehrotra, Monica Prasad -- "The unfair advantage of the few": the New Deal origins of "soak the rich" taxation / Joseph J. Thorndike -- What Americans think of taxes / Andrea Louise...

Local governments in Japan account for about 80 per cent of general government spending when excluding social security expenditures. Therefore, for the implementation of fiscal policy it is important how local governments will behave. On the basis of the economic theories on fiscal federalism it...