Public Finance and Finanzwissenschaft Traditions Compared

The purpose of this paper is to compare and explore the quite distinct traditions of fiscal theory as they developed in the English and German language literature, "public finance" and "Finanzwissenschaft". Focus will be on two normative issues, public provision and tax design, and on how different perceptions of state and society made for different fiscal approaches. The period covered begins with the close of the 18th century and the reader is warned that the two traditions are drawn in broad strokes only. Many an important contribution is passed over, but some key differences are made to stand out.