The Theory Of Taxation And Public Economics
by Louis Kaplow /
2008 / English / PDF
20 MB Download
The Theory of Taxation and Public Economics
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.
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,
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
The Theory of Taxation and
Public Economics produces significant cross-fertilization and
yields solutions to previously intractable problems.
produces significant cross-fertilization and
yields solutions to previously intractable problems.