ABSTRACT
We have explained in Chapter 1 the limitations of our inquiry. Thus, except as they impinge directly on our main inquiry, we are not concerned with such matters as the total level of public expenditure and the consequent need for tax revenue, the distribution of taxing powers between different authorities, possible methods of linking the levying of taxes with the expenditure of the revenue, and the political problems of the accountability of taxing and spending authorities to the public.
