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In modern public-finance literature, a whole economy of the tax system has developed (tax system economics), which can be defined as "the overall management of public revenue of a state or integration grouping's public revenues and expenditures in order to shape smart economic policies that stimulates economic growth and development and ...
Woodrow Wilson defined public administration as a detailed and systematic execution of public law, he divided government institutions into two separate sectors, administration and politics. According to him politics is dealt with policy formulation and questions regarding such, whereas administration is equipped with carrying said policies out.
The politics-administration dichotomy is an important concept in the field of public administration and shows no signs of going away because it deals with the policy-maker's role as an administrator and the balancing act that is the relationship between politics and administration. [5] This essay is considered to be the first source to be ...
Tax revenue is the income that is collected by governments through taxation. Taxation is the primary source of government revenue. Revenue may be extracted from sources such as individuals, public enterprises, trade, royalties on natural resources and/or foreign aid. An inefficient collection of taxes is greater in countries characterized by ...
In other words, it is the study of how competencies (expenditure side) and fiscal instruments (revenue side) are allocated across different (vertical) layers of the administration. An important part of its subject matter is the system of transfer payments or grants by which a central government shares its revenues with lower levels of government.
The new public administration (NPA) is a perspective in public administration that emerged in the late 20th century, focusing on more collaborative and citizen-centric approach. It emphasizes responsiveness to public needs, community involvement, and the integration of management and social science principles in public sector decision-making.
Joel Slemrod in his paper "Optimal Taxation and Optimal Tax System", argues that optimal tax theory, as it stood when Slemrod wrote this paper, was an insufficient guide to determine tax policies because policymakers had yet to find a way to implement a tax system that enticed individuals to work at their optimal level. [17]
Tiebout's paper argues that municipalities have two roads that they can go about in trying to acquire more persons in their community. One route is for the municipalities to act as a cartel, enforcing a singular tax rate among the various communities. In his paper, Tiebout claims this would shrink the right of voice and exit to the