Commenting on his collaboration with Geoffrey Brennan on The Power to Tax James M. Buchanan says that the Book is "demonstrable proof of the value of genuine research collaboration across national-cultural boundaries." Buchanan goes on to say that "The Power to Tax" is informed by a single idea - the implications of a revenue-maximizing government." Originally published in 1980 "The Power to Tax" was a much-needed answer to the tax revolts sweeping across the United States. It was a much-needed answer as well in the academic circles of tax theory where orthodox public finance models were clearly inadequate to the needs at hand. The public-choice approach to taxation which Buchanan had earlier elaborated stood in direct opposition to public-finance orthodoxy.""