Taxation in theory and practice: selected essays of George R Zodrow
"The 19 articles in this volume include George Zodrow's most important contributions to the theory and practice of taxation. They are organized into five general areas: (1) Optimal tax reform, or an analysis of the best ways to implement tax reforms taking into account transitional problem...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Singapore
World Scientific
[2019]
|
| Schlagworte: | |
| Online-Zugang: | UBY01 Volltext |
| Zusammenfassung: | "The 19 articles in this volume include George Zodrow's most important contributions to the theory and practice of taxation. They are organized into five general areas: (1) Optimal tax reform, or an analysis of the best ways to implement tax reforms taking into account transitional problems; (2) Consumption-based taxes, including the economic effects of replacing the current income tax with a progressive consumption tax; (3) Income tax reform in the United States and in developing countries; (4) State and local tax policy, including especially the effects of the local property tax; and (5) Tax competition, using models that are applicable at both the state/local and international levels"--Publisher's website |
| Beschreibung: | Mode of access: World Wide Web. - System requirements: Adobe Acrobat Reader |
| Beschreibung: | 1 online resource (lv, 602 pages) |
| ISBN: | 9789811205149 |
Internformat
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| 505 | 8 | |a Includes bibliographical references | |
| 505 | 8 | |a Foreword -- Introduction : taxation in theory and practice : selected essays of George R Zodrow -- About the author -- Optimal tax reform : transitional issues in implementing tax reform. Implementing tax reform / George R Zodrow ; Optimal tax reform in the presence of adjustment costs / George R Zodrow; Grandfather rules and the theory of optimal tax reform / George R Zodrow ; Consumption tax reform: changes in business equity and housing prices / John W Diamond and George R Zodrow -- | |
| 505 | 8 | |a - Consumption taxation . Should capital income be subject to consumption-based taxation? / George R Zodrow ; A hybrid consumption-based direct tax proposed for Bolivia / Charles E McLure, Jr. and George R Zodrow ; U.S. Supreme Court unanimously chooses substance over form in foreign tax credit case : implications of the PPL decision for the creditability of cash-flow taxes / Charles E McLure, Jr., Jack Mintz and George R Zodrow ; Taxation, uncertainty and the choice of a consumption tax base / George R Zodrow ; Optimal commodity taxation of traditional and electronic commerce / George R Zodrow -- Income tax reform. Treasury I and the Tax Reform Act of 1986 : the economics and politics of tax reform / Charles E McLure, Jr and George R Zodrow ; The windfall recapture tax : issues of theory and design / George R Zodrow ; Balancing act: weighing the factors affecting the taxation of capital income in a small open economy / Margaret K McKeehan and George R Zodrow -- | |
| 505 | 8 | |a - State and local tax policy . Revenue options for the state of texas / George R Zodrow ; The new view of the property tax : a reformulation / George R Zodrow and Peter Mieszkowski ; The property tax as a capital tax : a room with three views / George R Zodrow ; Intrajurisdictional capitalization and the incidence of the property tax / George R Zodrow -- Tax competition. Pigou, Tiebout, property taxation and the under-provision of local public goods / George R Zodrow and Peter Mieszkowski ; Capital mobility and capital tax competition / George R Zodrow ; Tax competition and the efficiency of "benefit-related" business taxes / Elisabeth Gugl and George R Zodrow | |
| 520 | |a "The 19 articles in this volume include George Zodrow's most important contributions to the theory and practice of taxation. They are organized into five general areas: (1) Optimal tax reform, or an analysis of the best ways to implement tax reforms taking into account transitional problems; (2) Consumption-based taxes, including the economic effects of replacing the current income tax with a progressive consumption tax; (3) Income tax reform in the United States and in developing countries; (4) State and local tax policy, including especially the effects of the local property tax; and (5) Tax competition, using models that are applicable at both the state/local and international levels"--Publisher's website | ||
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Datensatz im Suchindex
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| author | Zodrow, George R. |
| author_facet | Zodrow, George R. |
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| author_sort | Zodrow, George R. |
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| contents | Includes bibliographical references Foreword -- Introduction : taxation in theory and practice : selected essays of George R Zodrow -- About the author -- Optimal tax reform : transitional issues in implementing tax reform. Implementing tax reform / George R Zodrow ; Optimal tax reform in the presence of adjustment costs / George R Zodrow; Grandfather rules and the theory of optimal tax reform / George R Zodrow ; Consumption tax reform: changes in business equity and housing prices / John W Diamond and George R Zodrow -- - Consumption taxation . Should capital income be subject to consumption-based taxation? / George R Zodrow ; A hybrid consumption-based direct tax proposed for Bolivia / Charles E McLure, Jr. and George R Zodrow ; U.S. Supreme Court unanimously chooses substance over form in foreign tax credit case : implications of the PPL decision for the creditability of cash-flow taxes / Charles E McLure, Jr., Jack Mintz and George R Zodrow ; Taxation, uncertainty and the choice of a consumption tax base / George R Zodrow ; Optimal commodity taxation of traditional and electronic commerce / George R Zodrow -- Income tax reform. Treasury I and the Tax Reform Act of 1986 : the economics and politics of tax reform / Charles E McLure, Jr and George R Zodrow ; The windfall recapture tax : issues of theory and design / George R Zodrow ; Balancing act: weighing the factors affecting the taxation of capital income in a small open economy / Margaret K McKeehan and George R Zodrow -- - State and local tax policy . Revenue options for the state of texas / George R Zodrow ; The new view of the property tax : a reformulation / George R Zodrow and Peter Mieszkowski ; The property tax as a capital tax : a room with three views / George R Zodrow ; Intrajurisdictional capitalization and the incidence of the property tax / George R Zodrow -- Tax competition. Pigou, Tiebout, property taxation and the under-provision of local public goods / George R Zodrow and Peter Mieszkowski ; Capital mobility and capital tax competition / George R Zodrow ; Tax competition and the efficiency of "benefit-related" business taxes / Elisabeth Gugl and George R Zodrow |
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| id | DE-604.BV046807779 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T14:58:04Z |
| indexdate | 2024-07-10T08:54:24Z |
| institution | BVB |
| isbn | 9789811205149 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-032216400 |
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| publishDate | 2019 |
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| publishDateSort | 2019 |
| publisher | World Scientific |
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| spelling | Zodrow, George R. Verfasser aut Essays Taxation in theory and practice selected essays of George R Zodrow George R Zodrow Singapore World Scientific [2019] 1 online resource (lv, 602 pages) txt rdacontent c rdamedia cr rdacarrier Mode of access: World Wide Web. - System requirements: Adobe Acrobat Reader Includes bibliographical references Foreword -- Introduction : taxation in theory and practice : selected essays of George R Zodrow -- About the author -- Optimal tax reform : transitional issues in implementing tax reform. Implementing tax reform / George R Zodrow ; Optimal tax reform in the presence of adjustment costs / George R Zodrow; Grandfather rules and the theory of optimal tax reform / George R Zodrow ; Consumption tax reform: changes in business equity and housing prices / John W Diamond and George R Zodrow -- - Consumption taxation . Should capital income be subject to consumption-based taxation? / George R Zodrow ; A hybrid consumption-based direct tax proposed for Bolivia / Charles E McLure, Jr. and George R Zodrow ; U.S. Supreme Court unanimously chooses substance over form in foreign tax credit case : implications of the PPL decision for the creditability of cash-flow taxes / Charles E McLure, Jr., Jack Mintz and George R Zodrow ; Taxation, uncertainty and the choice of a consumption tax base / George R Zodrow ; Optimal commodity taxation of traditional and electronic commerce / George R Zodrow -- Income tax reform. Treasury I and the Tax Reform Act of 1986 : the economics and politics of tax reform / Charles E McLure, Jr and George R Zodrow ; The windfall recapture tax : issues of theory and design / George R Zodrow ; Balancing act: weighing the factors affecting the taxation of capital income in a small open economy / Margaret K McKeehan and George R Zodrow -- - State and local tax policy . Revenue options for the state of texas / George R Zodrow ; The new view of the property tax : a reformulation / George R Zodrow and Peter Mieszkowski ; The property tax as a capital tax : a room with three views / George R Zodrow ; Intrajurisdictional capitalization and the incidence of the property tax / George R Zodrow -- Tax competition. Pigou, Tiebout, property taxation and the under-provision of local public goods / George R Zodrow and Peter Mieszkowski ; Capital mobility and capital tax competition / George R Zodrow ; Tax competition and the efficiency of "benefit-related" business taxes / Elisabeth Gugl and George R Zodrow "The 19 articles in this volume include George Zodrow's most important contributions to the theory and practice of taxation. They are organized into five general areas: (1) Optimal tax reform, or an analysis of the best ways to implement tax reforms taking into account transitional problems; (2) Consumption-based taxes, including the economic effects of replacing the current income tax with a progressive consumption tax; (3) Income tax reform in the United States and in developing countries; (4) State and local tax policy, including especially the effects of the local property tax; and (5) Tax competition, using models that are applicable at both the state/local and international levels"--Publisher's website Taxation Property tax Capital levy Electronic books Erscheint auch als Druck-Ausgabe 9789811205132 Erscheint auch als Druck-Ausgabe 9811205132 https://www.worldscientific.com/worldscibooks/10.1142/11407 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Zodrow, George R. Taxation in theory and practice selected essays of George R Zodrow Includes bibliographical references Foreword -- Introduction : taxation in theory and practice : selected essays of George R Zodrow -- About the author -- Optimal tax reform : transitional issues in implementing tax reform. Implementing tax reform / George R Zodrow ; Optimal tax reform in the presence of adjustment costs / George R Zodrow; Grandfather rules and the theory of optimal tax reform / George R Zodrow ; Consumption tax reform: changes in business equity and housing prices / John W Diamond and George R Zodrow -- - Consumption taxation . Should capital income be subject to consumption-based taxation? / George R Zodrow ; A hybrid consumption-based direct tax proposed for Bolivia / Charles E McLure, Jr. and George R Zodrow ; U.S. Supreme Court unanimously chooses substance over form in foreign tax credit case : implications of the PPL decision for the creditability of cash-flow taxes / Charles E McLure, Jr., Jack Mintz and George R Zodrow ; Taxation, uncertainty and the choice of a consumption tax base / George R Zodrow ; Optimal commodity taxation of traditional and electronic commerce / George R Zodrow -- Income tax reform. Treasury I and the Tax Reform Act of 1986 : the economics and politics of tax reform / Charles E McLure, Jr and George R Zodrow ; The windfall recapture tax : issues of theory and design / George R Zodrow ; Balancing act: weighing the factors affecting the taxation of capital income in a small open economy / Margaret K McKeehan and George R Zodrow -- - State and local tax policy . Revenue options for the state of texas / George R Zodrow ; The new view of the property tax : a reformulation / George R Zodrow and Peter Mieszkowski ; The property tax as a capital tax : a room with three views / George R Zodrow ; Intrajurisdictional capitalization and the incidence of the property tax / George R Zodrow -- Tax competition. Pigou, Tiebout, property taxation and the under-provision of local public goods / George R Zodrow and Peter Mieszkowski ; Capital mobility and capital tax competition / George R Zodrow ; Tax competition and the efficiency of "benefit-related" business taxes / Elisabeth Gugl and George R Zodrow Taxation Property tax Capital levy |
| title | Taxation in theory and practice selected essays of George R Zodrow |
| title_alt | Essays |
| title_auth | Taxation in theory and practice selected essays of George R Zodrow |
| title_exact_search | Taxation in theory and practice selected essays of George R Zodrow |
| title_exact_search_txtP | Taxation in theory and practice selected essays of George R Zodrow |
| title_full | Taxation in theory and practice selected essays of George R Zodrow George R Zodrow |
| title_fullStr | Taxation in theory and practice selected essays of George R Zodrow George R Zodrow |
| title_full_unstemmed | Taxation in theory and practice selected essays of George R Zodrow George R Zodrow |
| title_short | Taxation in theory and practice |
| title_sort | taxation in theory and practice selected essays of george r zodrow |
| title_sub | selected essays of George R Zodrow |
| topic | Taxation Property tax Capital levy |
| topic_facet | Taxation Property tax Capital levy |
| url | https://www.worldscientific.com/worldscibooks/10.1142/11407 |
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