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| 003 | DE-boiza | ||
| 005 | 20200226131903.0 | ||
| 008 | 191008 | ||
| 020 | _a0-691-13077-9 | ||
| 040 | _cIZA | ||
| 100 |
_aKaplow, Louis _93931 |
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| 245 | 4 | _aThe Theory of Taxation and Public Economics | |
| 260 |
_c2008 _bPrinceton University Press, _aPrinceton, N.J., |
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| 300 | _a472 pages | ||
| 340 | _hH2 24 | ||
| 520 | _aThe Theory of Taxation and Public Economicspresents 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 Economicsproduces significant cross-fertilization and yields solutions to previously intractable problems. | ||
| 650 |
_adistribution _93932 |
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| 650 |
_apublic expenditure _9970 |
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| 650 |
_ataxation _91905 |
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| 650 |
_awelfare economics _93933 |
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| 650 |
_atransfer payments _96868 |
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| 650 |
_apublic goods _95507 |
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| 650 |
_apublic service _91245 |
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| 655 |
_atextbook _95204 |
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| 856 |
_uhttps://www.jstor.org/stable/j.ctt7srnp _yJSTOR |
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_cBO _2ddc |
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