The economics of taxation


The economics of taxation

edited by James Alm

(The international library of critical writings in economics / series editor, Mark Blaug, 251)(An Elgar research collection)

Edward Elgar, c2011

  • : set
  • v. 1
  • v. 2

大学図書館所蔵 件 / 45



Includes bibliographical references



This authoritative two-volume set brings together the most important classic and contemporary papers on taxation and tax policy, written by the world's leading scholars and practitioners of taxation. Volume I reviews the effects of taxation, optimal taxation and tax reform. Volume II presents the latest theoretical and empirical work on how taxes affect individual decisions across a range of areas, concluding with studies of the effects of taxes on firm investment and financial structure decisions. The volumes will interest those teaching upper-level and graduate level courses in taxation and tax policy, and individuals who want to be informed on the latest research in taxation.


Contents: Volume I Acknowledgements Introduction James Alm PART I ANALYZING THE EFFECTS OF TAXATION A. Notions of Equity 1. Richard A. Musgrave (1976), `ET, OT and SBT' 2. H. Peyton Young (1990), `Progressive Taxation and Equal Sacrifice' 3. Louis Kaplow (1989), `Horizontal Equity: Measures in Search of a Principle' B. Taxes and Income Distribution 4. Charles E. McLure, Jr. (1975), `General Equilibrium Incidence Analysis: The Harberger Model After Ten Years' 5. Michael Katz and Harvey S. Rosen (1985), `Tax Analysis in an Oligopoly Model' 6. Lawrence H. Summers (1983), `The Asset Price Approach to the Analysis of Capital Income Taxation' 7. James Davies, France St-Hilaire and John Whalley (1984), `Some Calculations of Lifetime Tax Incidence' 8. Timothy J. Besley and Harvey S. Rosen (1999), `Sales Taxes and Prices: An Empirical Analysis' 9. John B. Shoven (1976), `The Incidence and Efficiency Effects of Taxes on Income from Capital' 10. David M. Cutler (1988), `Tax Reform and the Stock Market: An Asset Price Approach' C. Taxes and Efficiency 11. Arnold C. Harberger (1964), `The Measurement of Waste' 12. Jerry A. Hausman (1981), `Exact Consumer's Surplus and Deadweight Loss' 13. Edgar K. Browning (1987), `On the Marginal Welfare Cost of Taxation' 14. Charles L. Ballard, John B. Shoven and John Whalley (1985), `The Total Welfare Cost of the United States Tax System: A General Equilibrium Approach' D. Taxes and Revenues 15. Don Fullerton (1982), `On the Possibility of an Inverse Relationship Between Tax Rates and Tax Revenues' E. Taxes and Growth 16. Larry E. Jones, Rodolfo E. Manuelli and Peter E. Rossi (1993), `Optimal Taxation in Models of Endogenous Growth' F. Taxes and Politics 17. Kevin W.S. Roberts (1977), `Voting Over Income Tax Schedules' 18. Walter Hettich and Stanley L. Winer (1988), `Economic and Political Foundations of Tax Structure' PART II OPTIMAL TAXATION 19. Peter A. Diamond and James A. Mirrlees (1971), `Optimal Taxation and Public Production II: Tax Rules' 20. P.A. Diamond (1975), `A Many-Person Ramsey Tax Rule' 21. J.A. Mirrlees (1971), `An Exploration in the Theory of Optimum Income Taxation' 22. Peter A. Diamond (1998), `Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates' 23. A.B. Atkinson and J.E. Stiglitz (1976), `The Design of Tax Structure: Direct Versus Indirect Taxations' 24. N.H. Stern (1976), `On the Specification of Models of Optimum Income Taxation' 25. Emmanuel Saez (2001), `Using Elasticities to Derive Optimal Income Tax Rates' 26. Joel Slemrod (1990), `Optimal Taxation and Optimal Tax Systems' PART III TAX REFORM 27. Martin Feldstein (1976), `On the Theory of Tax Reform' 28. Alan J. Auerbach, Laurence J. Kotlikoff and Jonathan Skinner (1983), `The Efficiency Gains from Dynamic Tax Reform' 29. David Altig, Alan J. Auerbach, Laurence J. Kotlikoff, Kent A. Smetters and Jan Walliser (2001), `Simulating Fundamental Tax Reform in the United States' Volume II Acknowledgements An Introduction by the editors appears in Volume I PART I TAXES AND INDIVIDUAL DECISIONS A. Incentives 1. Joel Slemrod (2001), `A General Model of the Behavioral Response to Taxation' B. Labour Supply 2. Jerry A. Hausman (1981), `Labour Supply' 3. James P. Ziliak and Thomas J. Kniesner (1999), `Estimating Life Cycle Labor Supply Tax Effects' C. Saving 4. Lawrence H. Summers (1981), `Capital Taxation and Accumulation in a Life Cycle Growth Model' 5. William G. Gale and John Karl Scholz (1994), `IRAs and Household Saving' 6. James M. Poterba, Steven F. Venti and David A. Wise (1995), `Do 401(k) Contributions Crowd Out Other Personal Saving?' D. Portfolio Choice 7. Joseph E. Stiglitz (1969), `The Effects of Income, Wealth, and Capital Gains Taxation on Risk-Taking' 8. James M. Poterba and Andrew A. Samwick (2003), `Taxation and Household Portfolio Composition: US Evidence from the 1980s and 1990s' E. Capital Gains 9. Martin S. Feldstein, Joel Slemrod and Shlomo Yitzhaki (1980) `The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains' 10. Leonard E. Burman and William C. Randolph (1994), `Measuring Permanent Responses to Capital-Gains Tax Changes in Panel Data' F. Estate Taxes 11. James Poterba (2001), `Estate and Gift Taxes and Incentives for Inter Vivos Giving in the United States' G. Tax Avoidance and Evasion 12. Michael G. Allingham and Agnar Sandmo (1972), `Income Tax Evasion: A Theoretical Analysis' 13. Charles T. Clotfelter (1983), `Tax Evasion and Tax Rates: An Analysis of Individual Returns' 14. James Alm, Gary H. McClelland and William D. Schulze (1992), `Why Do People Pay Taxes?' H. Income Reporting 15. Martin Feldstein (1995), `The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act' 16. Jon Gruber and Emmanuel Saez (2002), `The Elasticity of Taxable Income: Evidence and Implications' PART II TAXES AND BUSINESS DECISIONS A. Why Tax Capital Income? 17. Alan J. Auerbach (1983), `Taxation, Corporate Financial Policy and the Cost of Capital' 18. Joseph E. Stiglitz (1976), `The Corporation Tax' 19. Christophe Chamley (1986), `Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives' B. Investment 20. Robert E. Hall and Dale W. Jorgenson (1967), `Tax Policy and Investment Behavior' 21. Robin W. Boadway (1987), `The Theory and Measurement of Effective Tax Rates' 22. Alan J. Auerbach and Kevin Hassett (1992), `Tax Policy and Business Fixed Investment in the United States' C. Financial Structure 23. George R. Zodrow (1991), `On the "Traditional" and "New" Views of Dividend Taxation' 24. B. Douglas Bernheim (1991), `Tax Policy and the Dividend Puzzle' 25. Raj Chetty and Emmanuel Saez (2005), `Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut' 26. Jeffrey K. MacKie-Mason (1990), `Do Taxes Affect Corporate Financing Decisions?' 27. William M. Gentry (1994), `Taxes, Financial Decisions and Organizational Form: Evidence from Publicly Traded Partnerships'

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  • ISBN
    • 9781848448292
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    2 v.
  • 大きさ
    25 cm
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