Economics of Taxation

Name: Economics of Taxation
Price: 50.07 USD
Availability: InStock
ISBN: 9780262016346

ISBN-10: 0262016346

ISBN-13: 9780262016346

Edition: 2nd 2011

Authors: Bernard SalaniÃ©

This item qualifies for FREE shipping.

30 day, 100% satisfaction guarantee!

Buy new: $50.07

Marketplace

3 new & used from $59.95

what's this?

Rush Rewards U
Members Receive:

You have reached 400 XP and carrot coins. That is the daily max!

Description:

This concise introduction to the economic theories of taxation is intuitive yet rigorous, relating the theories both to existing tax systems and to key empirical studies. The Economics of Taxation offers a thorough discussion of the consequences of taxes on economic decisions and equilibrium outcomes, as well as useful insights into how policy makers should design taxes. It covers such issues of central policy importance as taxation of income from capital, environmental taxation, and tax credits for low-income families. This second edition has been significantly revised and updated. Changes include a substantially rewritten chapter on direct taxation; a discussion of recent research in the…

Book details

Edition: 2nd
Copyright year: 2011
Publisher: MIT Press
Publication date: 12/9/2011
Binding: Hardcover
Pages: 216
Size: 6.00" wide x 9.00" long x 0.75" tall
Weight: 1.078
Language: English



Foreword


Introduction


Some History


Current Tax Systems


Overview of the Book


References



The Effects of Taxation



Distortions and Welfare Losses



The Effects of Taxation



Labor Supply



The Effects of Taxation on Savings



Taxation and Risk-Taking



Welfare Losses



Tax Incidence



Partial Equilibrium



The Effect of Payroll Taxes



The General Analysis of Partial Equilibrium



General Equilibrium



The No-Taxation Economy



Introducing Taxes



General Remarks



Infinitesimal Analysis



Final Remarks



Optimal Taxation



Indirect Taxation



Ramsey's Formula



An Informal Approach



The General Model



Some Special Cases



Productive Efficiency



Direct Taxation



The Emergence of the Model



Mirrlees's Model



The Two-Type Case



The Rawlsian Case



The General Approach



The Quasi-linear Case



Generalizations



Heterogeneous Preferences and the Extensive Margin



Endogenous Wage Rates



The Income Tax as an Insurance Device



Simulations



Mixed Taxation



The Negative Income Tax



Is Indirect Taxation Useful?



Criticisms



Risk and Time



Taxing Savings in a Riskless Economy



A Stochastic Economy



The Inverse Euler Condition



Discouraging Savings



Optimal Taxes



Zero Aggregate Wealth Taxes



Introducing Productive Capital



Illustrations



Corrective Taxes



Pigovian Taxation in Partial Equilibrium



Optimal Green Taxes



The First-Best



The Second-Best



Is There a Double Dividend?



Criticisms of Optimal Taxation



Representing Social Preferences



Tax Reforms



Horizontal Equity



Putting Tax Theory to Work



Taxing Households



Behavioral Economics and Taxation



Some Current Debates



Low-Income Support



Measuring Poverty



The Main Benefits



Guaranteed Minimum Income



The Negative Income Tax



Low-Wage Subsidies



The Minimum Wage



The Lessons from Theory



The Negative Income Tax



Low-wage Subsidies



The Guaranteed Minimum Income



The Minimum Wage



Empirical Evaluations



Recent Reforms



Taxation and Global Warming



The Optimal Price of Carbon



The Social Discount Rate



Catastrophic Change



Discounting Environmental Changes



International Issues



The Dynamics of Carbon Taxation



Appendixes



Some Basic Microeconomics



Consumer Theory



Hicksian and Marshallian Demands



The Stustky Equations



Interpretation



Producer Theory



The Producer's Problem



Factor Demands



The Special Case of Constant Returns



Optimal Control


Index