The economics of taxation:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Massachusetts (London, England)
The MIT Press
[2011]
|
| Ausgabe: | Second edition |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | Literaturangaben |
| Beschreibung: | viii, 237 Seiten Diagramme |
| ISBN: | 9780262016346 |
Internformat
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| 245 | 1 | 0 | |a The economics of taxation |c Bernard Salanié |
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Datensatz im Suchindex
| _version_ | 1804148706801352705 |
|---|---|
| adam_text | Contents
Foreword
ix
Introduction
1
Some History
2
Current Tax Systems
5
Overview of the Book
8
References
11
I The Effects of Taxation
13
1
Distortions and Welfare Losses
15
1.1
The Effects of Taxation
17
1.1.1
Labor Supply
18
1.1.2
The Effects of Taxation on Savings
25
1.1.3
Taxation and Risk-Taking
30
1.2
Welfare Losses
33
2
Tax Incidence
41
2.1
Partial Equilibrium
43
2.1.1
The Effect of Payroll Taxes
43
2.1.2
The General Analysis of Partial Equilibrium
45
2.2
General Equilibrium
49
2.2.1
The No-Taxation Economy
50
2.2.2
Introducing Taxes
51
2.2.3
Genera] Remarks
53
2.2.4
Infinitesimal Analysis
54
2.2.5
Final Remarks
60
Contents
II
Optimal Taxation 63
3
Indirect
Taxation 67
3.1
Ramsey s Formula
67
3.1.1 An
Informal Approach
67
3.1.2 The General Model 68
3.1.3
Some
Special
Cases
73
3.2
Productive Efficiency
77
4
Direct Taxation
83
4.1
The Emergence of the Model
83
4.2
Mirrlees s Model
87
4.2.1
The Two-Type Case
88
4.2.2
The Rawlsian Case
94
4.2.3
The General Approach
97
4.2.4
The Quasi-linear Case
101
4.3
Generalizations
107
4.3.1
Heterogeneous Preferences and the Extensive Margin
108
4.3.2
Endogenous Wage Rates 111
4.3.3
The Income Tax as an Insurance Device
114
4.4
Simulations
115
5
Mixed Taxation
123
5.1
The Negative Income Tax
124
5.2
Is Indirect Taxation Useful?
125
5.3
Criticisms
129
6
Risk and Time
133
6.1
Taxing Savings in a Riskless Economy
135
6.2
A Stochastic Economy
137
6.3
The Inverse
Euler
Condition
139
6.4
Discouraging Savings
142
6.5
Optimal Taxes
144
6.5.1
Zero Aggregate Wealth Taxes
146
6.5.2
Introducing Productive Capital
147
6.5.3
Illustrations
149
7
Corrective Taxes
153
7.1
Pigovian Taxation in Partial Equilibrium
154
Contents
7.2 Optimal Green
Taxes
156
7.2.1
The First-Best
157
7.2.2
The Second-Best
159
7.3
Is There a Double Dividend?
161
8
Criticisms of Optimal Taxation
165
8.1
Representing Social Preferences
165
8.1.1
Tax Reforms
166
8.1.2
Horizontal Equity
169
8.2
Putting Tax Theory to Work
172
8.2.1
Taxing Households
174
8.2.2
Behavioral Economics and Taxation
176
III Some Current Debates
179
9
Low-Income Support
181
9.1
Measuring Poverty
182
9.2
The Main Benefits
183
9.2.1
Guaranteed Minimum Income
185
9.2.2
The Negative Income Tax
185
9.2.3
Low-Wage Subsidies
186
9.2.4
The Minimum Wage
187
9.3
The Lessons from Theory
188
9.3.1
The Negative Income Tax
188
9.3.2
Low-wage Subsidies
194
9.3.3
The Guaranteed Minimum Income
194
9.3.4
The Minimum Wage
195
9.4
Empirical Evaluations
197
9.5
Recent Reforms
199
10
Taxation and Global Warming
203
10.1
The Optimal Price of Carbon
205
10.1.1
The Social Discount Rate
205
10.1.2
Catastrophic Change
210
10.1.3
Discounting Environmental Changes
211
10.2
International Issues
213
10.3
The Dynamics of Carbon Taxation
215
Contents
IV
Appendixes 219
A Some
Basic
Microeconomics
221
A.I Consumer Theory
221
A.
1.1
Hicksian and Marshallian Demands
221
A.
1.2
The Slustky Equations
223
A.1.3 Interpretation
224
A.2 Producer Theory
224
A.2.1 The Producer s Problem
225
A.2.2 Factor Demands
225
A.
2.3
The Special Case of Constant Returns
227
В
Optimal Control
229
Index
233
.he E
С
Ο Ν Ο Μ
I
C S
second edition
This concise introduction to the economic theories of taxation is intuitive yet rigorous, relat¬
ing the theories both to existing tax systems and to key empirical studies. The Economics of
Taxation offers a thorough discussion of the consequences of taxes on economic decisions
and equilibrium outcomes, as well as useful insights into how policy makers should design
taxes. It covers such issues of central policy importance as taxation of income from capital,
environmental taxation, and tax credits for low-income families.
This second edition has been significantly revised and updated. Changes include
a substantially rewritten chapter on direct taxation; a discussion of recent research in
the chapter on mixed taxation-, the replacement of the chapter on capital taxation with a
chapter on the new dynamic public finance ; and considerations of environmental taxa¬
tion in both theory and policy chapters.
The book is aimed at graduate students or advanced undergraduates taking public
finance classes as well as economists who want to learn more about the topic. It combines
discussion of theory, empirical work, and policy objectives in compact form. Appendixes
provide necessary background material on consumer and producer theory and the theory
of optimal control.
|
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| spelling | Salanié, Bernard Verfasser (DE-588)124033520 aut The economics of taxation Bernard Salanié Second edition Cambridge, Massachusetts (London, England) The MIT Press [2011] © 2011 viii, 237 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Literaturangaben Steuer Taxation Mikroökonomie (DE-588)4039225-9 gnd rswk-swf Steuertheorie (DE-588)4191509-4 gnd rswk-swf Wirtschaftstheorie (DE-588)4079351-5 gnd rswk-swf Steuer (DE-588)4057399-0 gnd rswk-swf Steuertheorie (DE-588)4191509-4 s Mikroökonomie (DE-588)4039225-9 s DE-604 Steuer (DE-588)4057399-0 s Wirtschaftstheorie (DE-588)4079351-5 s Digitalisierung UB Bamberg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024645683&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024645683&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Salanié, Bernard The economics of taxation Steuer Taxation Mikroökonomie (DE-588)4039225-9 gnd Steuertheorie (DE-588)4191509-4 gnd Wirtschaftstheorie (DE-588)4079351-5 gnd Steuer (DE-588)4057399-0 gnd |
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| title | The economics of taxation |
| title_auth | The economics of taxation |
| title_exact_search | The economics of taxation |
| title_full | The economics of taxation Bernard Salanié |
| title_fullStr | The economics of taxation Bernard Salanié |
| title_full_unstemmed | The economics of taxation Bernard Salanié |
| title_short | The economics of taxation |
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| topic_facet | Steuer Taxation Mikroökonomie Steuertheorie Wirtschaftstheorie |
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