000			04318nam a22005895i 4500
001			206432
003			IT-RoAPU
005			20221214233603.0
006			m|||||o||d||||||||
007			cr || ||||||||
008			210830t20112008nju fo d z eng d
020			_a9780691148212 _qprint
020			_a9781400839223 _qPDF
024	7		_a10.1515/9781400839223 _2doi
035			_a(DE-B1597)9781400839223
035			_a(DE-B1597)446552
035			_a(OCoLC)979624111
040			_aDE-B1597 _beng _cDE-B1597 _erda
050		4	_aHJ141 _b.K36 2011eb
072		7	_aBUS051000 _2bisacsh
082	0	4	_a336.2001 _222
084			_aonline - DeGruyter
100	1		_aKaplow, Louis _eautore
245	1	4	_aThe Theory of Taxation and Public Economics / _cLouis Kaplow.
250			_aCourse Book
264		1	_aPrinceton, NJ : _bPrinceton University Press, _c[2011]
264		4	_c©2008
300			_a1 online resource (496 p.) : _b9 line illus.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_atext file _bPDF _2rda
505	0	0	_tFrontmatter -- _tSummary of Contents -- _tContents -- _tPreface -- _t1. Introduction -- _tPart I: Framework -- _t2. An Integrated View -- _t3. The Social Objective -- _tPart II: Optimal Taxation -- _t4. Optimal Income Taxation -- _t5. Elaboration and Extensions -- _t6. Income and Commodity Taxation -- _tPart III: Government Expenditures -- _t7. Transfer Payments -- _t8. Goods and Services -- _tPart IV: Additional Aspects of Taxation -- _t9. Taxation of Capital -- _t10. Taxation of Transfers -- _t11. Taxation and Social Security -- _t12. Taxation of Families -- _tPart V: Distributive Justice and Social Welfare -- _t13. Welfare -- _t14. Social Welfare Function -- _t15. Other Normative Criteria -- _t16 Conclusion -- _tReferences -- _tIndex
506	0		_arestricted access _uhttp://purl.org/coar/access_right/c_16ec _fonline access with authorization _2star
520			_aThe 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.
530			_aIssued also in print.
538			_aMode of access: Internet via World Wide Web.
546			_aIn English.
588	0		_aDescription based on online resource; title from PDF title page (publisher's Web site, viewed 30. Aug 2021)
650		0	_aDistribution (Economic theory).
650		0	_aDistributive justice.
650		0	_aFiscal policy.
650		0	_aIncome tax.
650		0	_aTaxation _xBenefit theory.
650		0	_aWelfare economics.
650		7	_aBUSINESS & ECONOMICS / Public Finance. _2bisacsh
850			_aIT-RoAPU
856	4	0	_uhttps://doi.org/10.1515/9781400839223
856	4	0	_uhttps://www.degruyter.com/isbn/9781400839223
856	4	2	_3Cover _uhttps://www.degruyter.com/cover/covers/9781400839223.jpg
942			_cEB
999			_c206432 _d206432