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...
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Singapore
World Scientific
[2019]
|
| Subjects: | |
| Online Access: | UBY01 Volltext |
| Summary: | "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 |
| Item Description: | Mode of access: World Wide Web. - System requirements: Adobe Acrobat Reader |
| Physical Description: | 1 online resource (lv, 602 pages) |
| ISBN: | 9789811205149 |
Staff View
MARC
| LEADER | 00000nmm a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV046807779 | ||
| 003 | DE-604 | ||
| 005 | 20201102 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 200715s2019 |||| o||u| ||||||eng d | ||
| 020 | |a 9789811205149 |9 978-981-120-514-9 | ||
| 024 | 7 | |a 10.1142/11407 |2 doi | |
| 035 | |a (ZDB-124-WOP)00011407 | ||
| 035 | |a (OCoLC)1190675930 | ||
| 035 | |a (DE-599)BVBBV046807779 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-706 | ||
| 100 | 1 | |a Zodrow, George R. |e Verfasser |4 aut | |
| 240 | 1 | 0 | |a Essays |
| 245 | 1 | 0 | |a Taxation in theory and practice |b selected essays of George R Zodrow |c George R Zodrow |
| 264 | 1 | |a Singapore |b World Scientific |c [2019] | |
| 300 | |a 1 online resource (lv, 602 pages) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 500 | |a Mode of access: World Wide Web. - System requirements: Adobe Acrobat Reader | ||
| 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 | ||
| 650 | 4 | |a Taxation | |
| 650 | 4 | |a Property tax | |
| 650 | 4 | |a Capital levy | |
| 653 | |a Electronic books | ||
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |z 9789811205132 |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |z 9811205132 |
| 856 | 4 | 0 | |u https://www.worldscientific.com/worldscibooks/10.1142/11407 |x Verlag |z URL des Erstveröffentlichers |3 Volltext |
| 912 | |a ZDB-124-WOP | ||
| 999 | |a oai:aleph.bib-bvb.de:BVB01-032216400 | ||
| 966 | e | |u https://www.worldscientific.com/worldscibooks/10.1142/11407 |l UBY01 |p ZDB-124-WOP |x Verlag |3 Volltext | |
Record in the Search Index
| _version_ | 1804181610779639808 |
|---|---|
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author | Zodrow, George R. |
| author_facet | Zodrow, George R. |
| author_role | aut |
| author_sort | Zodrow, George R. |
| author_variant | g r z gr grz |
| building | Verbundindex |
| bvnumber | BV046807779 |
| collection | ZDB-124-WOP |
| 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 |
| ctrlnum | (ZDB-124-WOP)00011407 (OCoLC)1190675930 (DE-599)BVBBV046807779 |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>04450nmm a2200469zc 4500</leader><controlfield tag="001">BV046807779</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20201102 </controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">200715s2019 |||| o||u| ||||||eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789811205149</subfield><subfield code="9">978-981-120-514-9</subfield></datafield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1142/11407</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-124-WOP)00011407</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1190675930</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV046807779</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-706</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Zodrow, George R.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="240" ind1="1" ind2="0"><subfield code="a">Essays</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Taxation in theory and practice</subfield><subfield code="b">selected essays of George R Zodrow</subfield><subfield code="c">George R Zodrow</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Singapore</subfield><subfield code="b">World Scientific</subfield><subfield code="c">[2019]</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource (lv, 602 pages)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Mode of access: World Wide Web. - System requirements: Adobe Acrobat Reader</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Includes bibliographical references</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="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 -- </subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="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 -- </subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="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</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="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</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Property tax</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Capital levy</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">Electronic books</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druck-Ausgabe</subfield><subfield code="z">9789811205132</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druck-Ausgabe</subfield><subfield code="z">9811205132</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://www.worldscientific.com/worldscibooks/10.1142/11407</subfield><subfield code="x">Verlag</subfield><subfield code="z">URL des Erstveröffentlichers</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-124-WOP</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-032216400</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.worldscientific.com/worldscibooks/10.1142/11407</subfield><subfield code="l">UBY01</subfield><subfield code="p">ZDB-124-WOP</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
| 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 |
| oclc_num | 1190675930 |
| open_access_boolean | |
| owner | DE-706 |
| owner_facet | DE-706 |
| physical | 1 online resource (lv, 602 pages) |
| psigel | ZDB-124-WOP |
| publishDate | 2019 |
| publishDateSearch | 2019 |
| publishDateSort | 2019 |
| publisher | World Scientific |
| record_format | marc |
| 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 |
| work_keys_str_mv | AT zodrowgeorger essays AT zodrowgeorger taxationintheoryandpracticeselectedessaysofgeorgerzodrow |