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The Power to Tax: Analytical Foundations of a Fiscal Constitution; Brennan, Geoffrey and James M. Buchanan
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Ch. 2, Natural Government
For an attempt to model this problem for the individual formally, see A. M. Shefrin and Richard Thaler, "An Economic Theory of Self-control," Working Paper No. 208, Center for Economic Analysis of Human Behavior and Social Institutions (Stanford, Calif.: National Bureau of Economic Research, October 1977).