Political Preferences, Excess Burden, and Optimal Taxation

Political Preferences, Excess Burden, and Optimal Taxation PDF Author: Meredith Dawn Taylor
Publisher:
ISBN:
Category :
Languages : en
Pages : 38

Get Book Here

Book Description

Political Preferences, Excess Burden, and Optimal Taxation

Political Preferences, Excess Burden, and Optimal Taxation PDF Author: Meredith Dawn Taylor
Publisher:
ISBN:
Category :
Languages : en
Pages : 38

Get Book Here

Book Description


Duality, Separability, and Functional Structure

Duality, Separability, and Functional Structure PDF Author: Charles Blackorby
Publisher: North Holland
ISBN:
Category : Business & Economics
Languages : en
Pages : 424

Get Book Here

Book Description


Tax By Design

Tax By Design PDF Author: Stuart Adam
Publisher: Oxford University Press
ISBN: 0199553742
Category : Business & Economics
Languages : en
Pages : 552

Get Book Here

Book Description
Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.

Classics in the Theory of Public Finance

Classics in the Theory of Public Finance PDF Author: Richard A. Musgrave
Publisher: Springer
ISBN: 1349234265
Category : Business & Economics
Languages : en
Pages : 264

Get Book Here

Book Description
This book was prepared mainly for specialists on the assumption that it would provide the background to an important neglected field of discussion in public finance. Since it was first published in 1958, the theory of public goods and its implications for public policy have become incorporated in the main body of the economic analysis of public finance in the literature. A glance at the footnotes of some of the standard textbooks on public finance indicates that this assembly of articles has not been in vain. Probably the most influential part of this collection has been the papers concerned with the theory of public expenditure, which contains two closely related elements. The first is as a part of welfare economics: under what conditions can Pareto optimality be achieved in an economic system in which some goods supplied are indivisible? The other strand of thought is concerned with the positive theory of the public sector: how can economic analysis be used in order to explain how the size and composition of the budget is actually determined?

Taxation and Welfare

Taxation and Welfare PDF Author: Arnold C. Harberger
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 334

Get Book Here

Book Description


A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation

A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation PDF Author: Aqib Aslam
Publisher: International Monetary Fund
ISBN: 1513561073
Category : Business & Economics
Languages : en
Pages : 50

Get Book Here

Book Description
This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corporate tax base and enhancing the perceived equity of the tax system, potentially motivating broader taxpayer compliance. Where political and administrative constraints prevent reforms to the standard corporate income tax, a minimum tax can help mitigate base erosion from excessive tax incentives and avoidance. Using a new panel dataset that catalogues changes in minimum tax regimes over time around the world, firm-level analysis suggests that the introduction or reform of a minimum tax is associated with an increase in the average effective tax rate of just over 1.5 percentage points with respect to turnover and of around 10 percent with respect to operating income. Minimum taxes based on modified corporate income lead to the largest increases in effective tax rates, followed by those based on assets and turnover.

Handbook of Public Economics

Handbook of Public Economics PDF Author: Martin Feldstein
Publisher: Elsevier
ISBN: 0080544193
Category : Business & Economics
Languages : en
Pages : 744

Get Book Here

Book Description
The Field of Public Economics has been changing rapidly in recent years, and the sixteen chapters contained in this Handbook survey many of the new developments. As a field, Public Economics is defined by its objectives rather than its techniques and much of what is new is the application of modern methods of economic theory and econometrics to problems that have been addressed by economists for over two hundred years. More generally, the discussion of public finance issues also involves elements of political science, finance and philosophy. These connections are evidence in several of the chapters that follow. Public Economics is the positive and normative study of government's effect on the economy. We attempt to explain why government behaves as it does, how its behavior influences the behavior of private firms and households, and what the welfare effects of such changes in behavior are. Following Musgrave (1959) one may imagine three purposes for government intervention in the economy: allocation, when market failure causes the private outcome to be Pareto inefficient, distribution, when the private market outcome leaves some individuals with unacceptably low shares in the fruits of the economy, and stabilization, when the private market outcome leaves some of the economy's resources underutilized. The recent trend in economic research has tended to emphasize the character of stabilization problems as problems of allocation in the labor market. The effects that government intervention can have on the allocation and distribution of an economy's resources are described in terms of efficiency and incidence effects. These are the primary measures used to evaluate the welfare effects of government policy.

A Study in Public Finance

A Study in Public Finance PDF Author: A. C. Pigou
Publisher: Read Books Ltd
ISBN: 1447487869
Category : History
Languages : en
Pages : 357

Get Book Here

Book Description
This antiquarian book contains a comprehensive treatise on the topic of public finance, with information on taxation, employment, wages, and much more. This is a text that will be of considerable utility to those with an interest in the history and development of modern economical practices, and will make for a valuable addition to collections of allied literature. The chapters of this book include: 'Principles of Compensation', 'Non-transfer and Transfer Expenditures by Government Authorities', 'The Finance of Business Undertakings Operated by Public Authorities', 'The Range Of Government Expenditure', 'The Place of Loans Other than War Loans in Public Finance', and more. We are republishing this volume now in an affordable, modern edition complete with a specially commissioned biography of Arthur Cecil Pigou.

Policy and Choice

Policy and Choice PDF Author: William J. Congdon
Publisher: Brookings Institution Press
ISBN: 0815704984
Category : Business & Economics
Languages : en
Pages : 260

Get Book Here

Book Description
Argues that public finance--the study of the government's role in economics--should incorporate principles from behavior economics and other branches of psychology.

The Economics of Taxation

The Economics of Taxation PDF Author: Bernard SalaniƩ
Publisher: MIT Press
ISBN: 9780262194860
Category : Business & Economics
Languages : en
Pages : 248

Get Book Here

Book Description
A graduate-level introduction to the economic theories of taxation.