History of International Institute of Public Finance by Karl W. Roskamp (p. 1-17) and Fifty years of public finance by Richard A. Musgrave (p. 19-50). Deals among other things with the fiscal role in distribution, problems in tax structure, international tax coordination, incidence and effects of taxation, efficiency cost of taxation, expenditure analysis, and fiscal federalism.

The topic of the 43rd Congress of the International Institute of Public Finance was "Public Finance and the Performance of Enterprises." The title reflected profound changes in the thinking and approaches of economists traced back to economic developments such as the worldwide slowing down of economic growth, dwindling of productivity increases, growing unemployment, and rampant increase in public debt experienced during the 1970s and 80s. The Congress was not primarily concerned therefore with the economic efficiency of particular enterprises, but with the interface of Public Finance and the behavior of enterprises. The intent was to detect how fiscal policy decisions effect the behavior of enterprises and how this in turn influences the overall performance of an economy--to seek microeconomic foundations for macroeconomic relationships. This volume presents the proceedings of the 43rd Congress with papers from numerous international contributors.

Broad in scope and carefully balanced in emphasis, this book is a major treatise on the theory and practice of public finance. It is unique in its presentation of a worldwide perspective and in its treatment of both the instruments of public finance and the goals, effects, and criteria of public finance measures. The book is divided into three parts. Book One defines the field, specifies the possible meaning of the "effects" of a public finance measure, and describes the criteria by which these measures are commonly appraised.Book Two is concerned with micro public finance and opens with a discussion of the theory of public goods in general. Each of the major free government services and types of transfer payments as well as the taxes that government employs are then examined. This section concludes with a chapter on the relevant aspects of government borrowing and inflationary finance. Book Three considers the major goals of public finance policy and describes how the various instruments described in Book Two can be used in achieving these goals. Among the topics treated are the use of appropriate instruments to resolve conflict in goals, conceptual problems of measuring the public finance sector and its maximum and minimum economic limits, consensus goals of equity full employment and Pareto-optimism use of resources, and goals that evoke conflicts of interest within any community.

Taxes and Trust is the first book on taxes to focus on trust and the first work of social science to concentrate on how tax policy actually gets implemented on the ground in Poland, Russia and Ukraine. It highlights the nuances of the transitional Ukraine case and explains precisely how and why that 'borderland' country differs from the more ideal-types of coercive Russia and compliance-oriented Poland. Through nine bespoke taxpayer surveys, an unprecedented bureaucratic survey and more than fifteen years of qualitative research, the book emphasizes the building and accumulation of trust to transition from a coercive tax state to a compliant one. The context of the book will appeal to students and scholars of taxation worldwide and to those who study Russia and Eastern Europe. This title is also available as Open Access.

The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.