Research Report On the Institutions of Taxation, Accounting, and the Law
C. Eugene Steuerle
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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.
Research Areas International development Taxes and budgets
Tags International municipal and intergovernmental finance Individual taxes Federal budget and economy