State and Public Finance in Next Generation (Tanzi)

Vito Tanzi (vitotanzi@msn.com) sent us this article, presented at 2007 Seminar ECLAC and published by OECD Journal on Budgeting, set./2008. He "discusses the economic role of the state as it evolved during the 20th century, starting with how current tax systems developed and how fiscal termites can weaken the foundations of tax systems, examining the spending side of the government role, and speculating on future developments, particularly in the Latin American context." (PDF in English)