Taxation, private information and capital
Author(s)
Bibliographic Information
Taxation, private information and capital
Clarendon Press , Oxford University Press, 1991
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Includes bibliographical references and index
Description and Table of Contents
Description
This volume examines a number of issues in public economics based on questions of taxation, private information and capital. Perhaps the greatest challenge, to which much recent work in public economics has been addressed, concerns private matters. People have private information about their earnings abilities, for example, that they will be tempted to conceal from a government that tries to reconcile efficiency with justice by a tax on abilities to earn. Part of the book explores the theme of how private information constrains public choice. Other chapters consider the problem of capital - should it be taxed and what would be the consequences of abolishing taxes on capital? How does income tax affect capital accumulation and the distribution of income? Also examined are questions of tax reform, tax incidence and tax evasion. The book examines how international trade affects the analysis of tax reform and what opportunities multilateral tax reforms provide - a particularly topical issue given the single European market programme for 1992.
Table of Contents
- Taxation, private information and capital - an introduction, Peter Sinclair and Martin Slater
- theoretical progress in public economics - a provocative assessment, Peter J.Hammond
- taxing uncertain incomes, J.A.Mirrlees
- moral hazard, limited liability and taxation - a principal-agent model, Anindya Banerjee and Timothy Besley
- pareto efficient tax structures, Dagobert L.Brito et al
- tax distortions and household production, Agnar Sandmo
- the equity-efficiency trade-off - Breit reconsidered, Peter J.Lambert
- optimal tax-subsidy policies for industrial adjustment to uncertain shocks, Robin W.Broadway and David E.Wildasin
- tax reform and shadow prices for Pakistan, Ehtisham Ahmad and Nicholas Stern
- multi-lateral reform of domestic taxes, Arja H.Turunen-Red and Alan D.Woodland
- tax incidence, market power and bargaining structure, Ben Lockwood
- allocating taxes to households - a methodology, Andrew Dilnot, John Kay and Michael Keen
- tax sheltering and the cost of evasion, F.A.Cowell
- evading taxes by selling for cash, James P.F.Gordon
- the second best theory of differential capital taxation, Martin Feldstein
- public factors and democracy in poverty analysis, Thomas Ziesemer
- consumption and income taxation, Martin Browning and John Burbridge
- supply-side economics - an analytical review, Robert E.Lucas Jr.
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