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The Theory of Taxation and Public Economics / Louis Kaplow.

By: Material type: TextTextPublisher: Princeton, NJ : Princeton University Press, [2011]Copyright date: ©2008Edition: Course BookDescription: 1 online resource (496 p.) : 9 line illusContent type:
Media type:
Carrier type:
ISBN:
  • 9780691148212
  • 9781400839223
Subject(s): DDC classification:
  • 336.2001 22
LOC classification:
  • HJ141 .K36 2011eb
Other classification:
  • online - DeGruyter
Online resources: Available additional physical forms:
  • Issued also in print.
Contents:
Frontmatter -- Summary of Contents -- Contents -- Preface -- 1. Introduction -- Part I: Framework -- 2. An Integrated View -- 3. The Social Objective -- Part II: Optimal Taxation -- 4. Optimal Income Taxation -- 5. Elaboration and Extensions -- 6. Income and Commodity Taxation -- Part III: Government Expenditures -- 7. Transfer Payments -- 8. Goods and Services -- Part IV: Additional Aspects of Taxation -- 9. Taxation of Capital -- 10. Taxation of Transfers -- 11. Taxation and Social Security -- 12. Taxation of Families -- Part V: Distributive Justice and Social Welfare -- 13. Welfare -- 14. Social Welfare Function -- 15. Other Normative Criteria -- 16 Conclusion -- References -- Index
Summary: 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.
Holdings
Item type Current library Call number URL Status Notes Barcode
eBook eBook Biblioteca "Angelicum" Pont. Univ. S.Tommaso d'Aquino Nuvola online online - DeGruyter (Browse shelf(Opens below)) Online access Not for loan (Accesso limitato) Accesso per gli utenti autorizzati / Access for authorized users (dgr)9781400839223

Frontmatter -- Summary of Contents -- Contents -- Preface -- 1. Introduction -- Part I: Framework -- 2. An Integrated View -- 3. The Social Objective -- Part II: Optimal Taxation -- 4. Optimal Income Taxation -- 5. Elaboration and Extensions -- 6. Income and Commodity Taxation -- Part III: Government Expenditures -- 7. Transfer Payments -- 8. Goods and Services -- Part IV: Additional Aspects of Taxation -- 9. Taxation of Capital -- 10. Taxation of Transfers -- 11. Taxation and Social Security -- 12. Taxation of Families -- Part V: Distributive Justice and Social Welfare -- 13. Welfare -- 14. Social Welfare Function -- 15. Other Normative Criteria -- 16 Conclusion -- References -- Index

restricted access online access with authorization star

http://purl.org/coar/access_right/c_16ec

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.

Issued also in print.

Mode of access: Internet via World Wide Web.

In English.

Description based on online resource; title from PDF title page (publisher's Web site, viewed 30. Aug 2021)