Consumption Tax Policy and the Taxation of Capital Income

Name: Consumption Tax Policy and the Taxation of Capital Income
Price: 202.09 USD
Availability: InStock
ISBN: 9780198297901

ISBN-10: 0198297904

ISBN-13: 9780198297901

Edition: 2000

Authors: Raymond G. Batina, Toshihiro Ihori

List price: $195.00

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The purpose of this book is to introduce the substantial literature on consumption tax policy and the taxation of capital income, the early literature on optimal tax theory in dynamic overlapping generations models, the more recent literature on optimal taxation in the Ramsey growth model and models of endogenous growth, and the literature on taxation in open economies. The authors summarize the main arguments for and against consumption taxation, present the main theoretical and empirical results of the technical literature, and, finally, extend the literature in a number of useful ways by complicating the models used to study tax issues. These extensions include bequeathing behavior, the…

Book details

List price: $195.00
Copyright year: 2000
Publisher: Oxford University Press, Incorporated
Publication date: 8/24/2000
Binding: Hardcover
Pages: 336
Size: 6.14" wide x 9.21" long x 0.87" tall
Weight: 1.364
Language: English




Setting the Stage for the Debate



The Early Literature



A First Look at the Optimal Taxation of Labor and Capital



Taxation and Economic Growth



International Taxation of Capital



Taxation and the Time Consistency Problem



Taxation and Privately Produced Public Goods



The Environment and Tax Policy



Durable Goods and Taxation



Income and Consumption Taxation in a Monetary Economy



Consumption Taxation in the Presence of Bequests



Summary and Conclusion