Format:
1 Online-Ressource (XX, 472 Seiten)
,
Diagramme
ISBN:
9781400839223
Series Statement:
Ebrary online
Content:
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, the 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.
Content:
Intro -- Title -- Copyright -- Summary of Contents -- Contents -- Preface -- 1. Introduction -- Part I: Framework -- 2. An Integrated View -- A. Completeness of Policy Specification -- B. Comprehensiveness of Instruments Considered -- C. Comparability of Proposals under Assessment -- 1.The Problem -- 2. Distribution-Neutral Income Tax Adjustments as a Solution -- 3. Applicability -- 3. The Social Objective -- A. Motivation -- 1. Examples -- 2. Implications -- B. Exposition -- 1. Social Welfare Functions -- 2. Comments on a Range of Social Welfare Functions -- 3. Relevance of the Choice of a Particular Social Welfare Function -- Part II: Optimal Taxation -- 4. Optimal Income Taxation -- A. Statement of the Problem -- B. Results -- 1. Linear Income Tax -- 2. Two-Bracket Income Tax -- 3. Nonlinear Income Tax -- a. Analysis -- b. Qualifications -- c. Simulations -- 4. Discussion -- 5. Elaboration and Extensions -- A. Behavioral Response to Labor Income Taxation -- 1. Labor Supply Elasticity -- 2. Taxable Income Elasticity -- 3. Long-Run Elasticity -- B. Problems of Implementation -- 1. Administration and Enforcement -- 2. Lack of Comprehensive Tax Base -- C. Income and Ability -- 1. Taxation of Earning Ability -- 2. Income as an Indicator of Ability versus Preferences -- D. Interdependent Preferences -- E. Additional Considerations -- 1. Liquidity Constraints -- 2. Uncertain Labor Income -- 3. General Equilibrium Effects -- 4. Nontax Distortions -- 6. Income and Commodity Taxation -- A. Statement of the Problem -- B. Optimal Commodity Taxation -- 1. Distribution-Neutral Income Tax Adjustment and Labor Effort -- 2. Elimination of Differential Commodity Taxation -- 3. Other Reforms of Commodity Taxation -- C. Qualifications -- 1. Externalities -- 2. Preferences Nonseparable in Labor -- 3. Preferences Dependent on Earning Ability.
Note:
Description based upon print version of record
Additional Edition:
ISBN 9780691130774
Additional Edition:
ISBN 9780691148212
Additional Edition:
Print version The Theory of Taxation and Public Economics
Additional Edition:
Erscheint auch als Druck-Ausgabe Kaplow, Louis, 1956 - The theory of taxation and public economics Princeton, NJ : Princeton University Press, 2008 ISBN 9780691130774
Additional Edition:
ISBN 9780691148212
Additional Edition:
ISBN 0691130779
Language:
English
Subjects:
Economics
Keywords:
Steuer
;
Einkommensteuer
;
Wohlfahrtstheorie
;
Verteilungsgerechtigkeit
;
Electronic books
URL:
Volltext
(lizenzpflichtig)
Bookmarklink
