The theory of taxation and public economics
著者
書誌事項
The theory of taxation and public economics
Princeton University Press, c2008
- : cloth
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注記
Includes bibliographical references (p. [417]-454) and index
内容説明・目次
内容説明
"The Theory of Taxation and Public Economics" presents a unified conceptual framework for analyzing taxation - the first to be systematically developed in several decades. An original treatment of the subject rather than a textbook synthesis, this book contains new analysis that generates novel results, including some that overturn long-standing conventional wisdom. This fresh approach should change thinking, research, and teaching for decades to come. Building on the work of James Mirrlees, Anthony Atkinson and Joseph Stiglitz, and subsequent researchers, and in the spirit of classics by A. C. Pigou, William Vickrey, and Richard Musgrave, this book steps back from particular lines of inquiry to consider the field as a whole, including the relationships among different fiscal instruments.Louis Kaplow puts forward a framework that makes it possible to rigorously examine both distributive and distortionary effects of particular policies despite their complex interactions with others. To do so, various reforms - ranging from commodity or estate and gift taxation to regulation and public goods provision - are combined with a distributively offsetting adjustment to the income tax.
The resulting distribution-neutral reform package holds much constant while leaving in play the distinctive effects of the policy instrument under consideration. By applying this common methodology to disparate subjects, "The Theory of Taxation and Public Economics" produces significant cross-fertilization and yields solutions to previously intractable problems.
目次
Preface xvii CHAPTER 1: Introduction 1 PART I: FRAMEWORK CHAPTER 2: An Integrated View 13 CHAPTER 3: The Social Objective 35 PART II: OPTIMAL TAXATION CHAPTER 4: Optimal Income Taxation 53 CHAPTER 5: Elaboration and Extensions 80 CHAPTER 6: Income and Commodity Taxation 122 PART III: GOVERNMENT EXPENDITURES CHAPTER 7: Transfer Payments 151 CHAPTER 8: Goods and Services 179 PART IV: ADDITIONAL ASPECTS OF TAXATION CHAPTER 9: Taxation of Capital 221 CHAPTER 10: Taxation of Transfers 249 CHAPTER 11: Taxation and Social Security 275 CHAPTER 12: Taxation of Families 315 PART V: DISTRIBUTIVE JUSTICE AND SOCIAL WELFARE CHAPTER 13: Welfare 347 CHAPTER 14: Social Welfare Function 370 CHAPTER 15: Other Normative Criteria 391 CHAPTER 16: Conclusion 407 References 417 Index 455
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