'… Kraan's book represents an impressive and innovative example of how a general shift from normative to positive analysis may shape our insight into complex fiscal matters … The author is among the very few who have at their command mathematical skill and knowledge of economic theory as well as political and administrative experience … He explains the material in a way which makes it accesssible also to the non mathematically trained practioners in the field: the main text presents the arguments verbally, supported by very helpful graphical illustrations, whereas technical material is relegated to appendices.' Robert K. Von Weizsäcker, The Economic Journal