On the Institutions of Taxation, Accounting, and the Law

Research Report

On the Institutions of Taxation, Accounting, and the Law

October 9, 2000

Abstract

In this essay, Senior Fellow Eugene Steuerle argues that it is in developing--or failing to develop--tax, accounting, and legal institutions that a significant part of the economic and democratic fate of Russia, China, and much of the rest of the second and third world rests. The corollary is that a well-developed democracy tempts its own fate when it takes those institutions totally for granted and fails occasionally to renew and revitalize them.

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