Abstract

Contemporary fiscal theorizing largely assimilates the activities of government to that of some choosing agent. This paper explores an alternative approach where government is assimilated to an emergent process of complex interaction, as a form of complex adaptive system. Within this alternative vision, governments are treated not as objects of intervention into a market economy but as arenas of organized participation within it. While recent developments in computational modeling are starting to provide tools for probing such a vision, the roots of that vision can be traced back to the spontaneous order theorists of the 18th century. After sketching some contours of this alternative vision, the remainder of the paper explores some possible implications of this change in vision for mapping the relationship among taxation, prosperity, and justice.