Buchanan s theory, the tax check departments are rational "economic person", thus they will take passive administration or nonfeasance in view of their own interests, which leads to tax run-off.

根据布坎南的理论，税务稽查部门是一个理性的“经济人”，他们基于自己利益得失的考虑，也会采取消极的行政行为或行政不作为，从而导致税收流失。

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We will tell about James Buchanan's administration in our next program.

VOA: special.2009.05.07

Buchanan served as a speechwriter in Richard Nixon's administration and as a spokesman for Ronald Reagan's.

CNN: Buchanan, Trump could battle for Reform nomination