Description
These two volumes bring together key articles in the field of modern public finance, a field which has seen a major revival of interest in the past 20 years. The articles reprinted are among those which have shaped its recent development, and include contributions by no fewer than seven Nobel Prize-winners.A.B. Atkinson - widely recognized as a leading authority in the field - has carefully selected a representative coverage of the most important articles and papers and has also included readings which help relate the subject to other areas of economics. The result is a reference collection which will be an essential companion for the specialist and non-specialist alike.
Table of Contents
Contents:
Volume I
Part I: Taxation and the Household
G. Burtless and J.A. Hausman (1978), 'The Effect of Taxation on Labour Supply: Evaluating the Gary Negative Income Tax Experiment'
M. Feldstein (1976), 'Social Security and Saving: The Extended Life Cycle Theory'
J. Mossin (1968), 'Taxation and Risk-Taking: An Expected Utility Approach'
M.G. Allingham and A. Sandmo (1972), 'Income Tax Evasion: A Theoretical Analysis'
Part II: Taxation and the Firm
P.A. Samuelson (1964), 'Tax Deductibility of Economic Depreciation to Insure Variant Valuations'
R.E. Hall and D.W. Jorgenson (1967), 'Tax Policy and Investment Behavior'
J.E. Stiglitz (1973), 'Taxation, Corporate Financial Policy, and the Cost of Capital'
M.H. Miller (1977), 'Debt and Taxes'
Part III: Overall Incidence of Taxation
A.R. Prest (1955), 'Statistical Calculations of Tax Burdens'
A.C. Harberger (1962), 'The Incidence of the Corporation Income Tax'
J.B. Shoven and J. Whalley (1972), 'A General Equilibrium Calculation of the Effects of Differential Taxation of Income from Capital in the U.S.'
L.H. Summers (1981), 'Capital Taxation and Accumulation in a Life Cycle Growth Model'
J. Davies, F. St-Hilaire and J. Whalley (1984), 'Some Calculations of Lifetime Tax Incidence'
Part IV: Public Goods
P.A. Samuelson (1954), 'The Pure Theory of Public Expenditure'
L. Johansen (1963), 'Some Notes on the Lindahl Theory of Determination of Public Expenditures'
T.N. Tideman and G. Tullock (1976), 'A New and Superior Process for Making Social Choices'
A.B. Atkinson and N.H. Stern (1974), 'Pigou, Taxation and Public Goods'
K.J. Arrow (1971), 'A Utilitarian Approach to the Concept of Equality in Public Expenditures'
Part V: Local Public Spending
C.M. Tiebout (1956), 'A Pure Theory of Local Expenditures'
T.F. Bewley (1981), 'A Critique of Tiebout's Theory of Local Public Expenditures'
W.E. Oates (1969), 'The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis'
P. Mieszkowski (1972), 'The Property Tax: An Excise Tax or a Profits Tax'
Name Index.
Volume II
Part I: Optimal Taxation
P.A. Samuelson (1986), 'Theory of Optimal Taxation'
P.A. Diamond and J.A. Mirrlees (1971), 'Optimal Taxation and Public Production I: Production Efficiency and II: Tax Rules'
J.A. Mirrlees (1971), 'An Exploration in the Theory of Optimum Income Taxation'
A.B. Atkinson and J.E. Stiglitz (1976), 'The Design of Tax Structure: Direct Versus Indirect Taxation'
R.A. Musgrave (1976), 'ET, OT and SBT'
Part II: Theory of Tax Reform
M. Feldstein (1976), 'On the Theory of Tax Reform'
W.J. Corlett and D.C. Hague (1953), 'Complimentarity and the Excess Burden of Taxation'
G. Debreu (1954), 'A Classical Tax-Subsidy Problem'
M.A. King (1983), 'Welfare Analysis of Tax Reforms Using Household Data'
R. Guesnerie and K. Roberts (1984), 'Effective Policy Tools and Quantity Controls'
Part III: The National Debt
J. Tobin (1965), 'The Burden of the Public Debt: A Review Article'
P.A. Diamond (1965), 'National Debt in a Neoclassical Growth Model'
R.J. Barro (1974), 'Are Government Bonds Net Wealth?'
Part IV: Macroeconomic Fiscal Policy
A.S. Blinder and R.M. Solow (1989) , 'Does Fiscal Policy Matter?'
A. Dixit (1976), 'Public Finance in a Keynesian Temporary Equilibrium'
E.S. Phelps (1973), 'Inflation in the Theory of Public Finance'
F.E. Kydland and E.C. Prescott (1977), 'Rules Rather than Discretion: The Inconsistency of Optimal Plans'
Part V: Public Choice
J.M. Buchanan (1987), 'The Constitution of Economic Policy'
G. Brennan and J.M. Buchanan (1977), 'Towards a Tax Constitution for Leviathan'
W.D. Nordhaus (1975), 'The Political Business Cycle'
J.N. Bhagwati (1982), 'Directly Unproductive, Profit-Seeking (DUP) Activities'
D.K. Foley (1978), 'State Expenditure from a Marxist Perspective'
Name Index.
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