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Public Spending and Democracy in Classical Athens
In his On the Glory of Athens, Plutarch complained that the Athenian people spent more on the production of dramatic festivals and \"the misfortunes of Medeas and Electras than they did on maintaining their empire and fighting for their liberty against the Persians.\" This view of the Athenians' misplaced priorities became orthodoxy with the publication of August Böckh's 1817 book Die Staatshaushaltung der Athener [The Public Economy of Athens], which criticized the classical Athenian dēmos for spending more on festivals than on wars and for levying unjust taxes to pay for their bloated government. But were the Athenians' priorities really as misplaced as ancient and modern historians believed?Drawing on lines of evidence not available in Böckh's time, Public Spending and Democracy in Classical Athens calculates the real costs of religion, politics, and war to settle the long-standing debate about what the ancient Athenians valued most highly. David M. Pritchard explains that, in Athenian democracy, voters had full control over public spending. When they voted for a bill, they always knew its cost and how much they normally spent on such bills. Therefore, the sums they chose to spend on festivals, politics, and the armed forces reflected the order of the priorities that they had set for their state. By calculating these sums, Pritchard convincingly demonstrates that it was not religion or politics but war that was the overriding priority of the Athenian people.
eBook
Political Transformations and Public Finances
How did today's rich states first establish modern fiscal systems? To answer this question, Political Transformations and Public Finances by Mark Dincecco examines the evolution of political regimes and public finances in Europe over the long term. The book argues that the emergence of efficient fiscal institutions was the result of two fundamental political transformations that resolved long-standing problems of fiscal fragmentation and absolutism. States gained tax force through fiscal centralization and restricted ruler power through parliamentary limits, which enabled them to gather large tax revenues and channel funds toward public services with positive economic benefits. Using a novel combination of descriptive, case study and statistical methods, the book pursues this argument through a systematic investigation of a new panel database that spans eleven countries and four centuries. The book's findings are significant for our understanding of economic history and have important consequences for current policy debates.
eBook
Paths toward the modern fiscal state : England, Japan, and China
Wenkai He shows why England and Japan, facing crises in public finance, developed the tools and institutions of a modern fiscal state, while China, facing similar circumstances, did not. He's explanation for China's failure at a critical moment illuminates one of the most important but least understood transformations of the modern world.
eBook
Contemporary Issues in Public Sector Accounting and Auditing
Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.
eBook
The Guangdong Model and Taxation in China
This book explores the formation, development, and characteristics of modern China's finance, focusing especially on Guangdong province as a case study to illustrate both the macro-level trends and the micro-level reality. The chronological range of this book is mainly from the late Qing period to the early Republican Era ending in 1937, when the full-scale Second Sino-Japanese War broke out. After the concept of modern finance was introduced to China for the first time in the late Qing period, the efforts to build modern finance continued in the Republican Era both nationally and locally. But this process was interrupted by the outbreak of the war against Japan in 1937 and, having been derailed, did not subsequently recover due to the subsequent civil war between the Kuomintang and the Chinese Communist Party. This interrupted process of financial modernization was resumed with Reform and Opening-up, launched in 1978. Therefore, in order to illustrate the structural transformation and persistent characteristics of China’s fiscal system, this book also includes discussions of the early Qing period and current Chinese finance.
eBook