Author: Herbert J. Kiesling
Publisher: University of Michigan Press
ISBN: 9780472103461
Category : Business & Economics
Languages : en
Pages : 384
Book Description
New approach to the analysis of tax policies
Taxation and Public Goods
Author: Herbert J. Kiesling
Publisher: University of Michigan Press
ISBN: 9780472103461
Category : Business & Economics
Languages : en
Pages : 384
Book Description
New approach to the analysis of tax policies
Publisher: University of Michigan Press
ISBN: 9780472103461
Category : Business & Economics
Languages : en
Pages : 384
Book Description
New approach to the analysis of tax policies
The Political Economy of Progressive Taxation
Author: Dieter Bös
Publisher: Springer Science & Business Media
ISBN: 3642749992
Category : Political Science
Languages : en
Pages : 219
Book Description
This volume presents papers which were given at a conference of the Liberty Fund, Washington, co-sponsored by the Carl-Menger Institute, Vienna. The conference took place in Vienna in January 1988. All papers were subject to a refereeing process; some of them had to be revised very extensively. The economics of progressive taxation have been a research topic ever since economists have dealt with the economic role of the state. Old puzzles are the best: the theoretical underpinning of progressivity still is not fully convincing, even after 200 years of economic research. In the present volume we succeeded in publishing some contributions of outstanding economists which present their visions of the topic. Niskanen distinguishes two types of contributions of public choice analysis to understanding and evaluating the tax and transfer system in modern economics: the positive analysis, which examines the issue of how a tax and transfer system would look if it were established by a government subject to majority rule; . and the normative analysis, which tries to discern an optimal system of taxes and transfers. In the normative case the author distinguishes between the "libertarian perspective", in which each person has full rights to any property that he has acquired legally and in which transfers are determined entirely by the preferences of the donors, and the so-called "constitutional perspective" , in which each person elects the rules affecting taxes without knowledge of his position in the post constitutional distribution.
Publisher: Springer Science & Business Media
ISBN: 3642749992
Category : Political Science
Languages : en
Pages : 219
Book Description
This volume presents papers which were given at a conference of the Liberty Fund, Washington, co-sponsored by the Carl-Menger Institute, Vienna. The conference took place in Vienna in January 1988. All papers were subject to a refereeing process; some of them had to be revised very extensively. The economics of progressive taxation have been a research topic ever since economists have dealt with the economic role of the state. Old puzzles are the best: the theoretical underpinning of progressivity still is not fully convincing, even after 200 years of economic research. In the present volume we succeeded in publishing some contributions of outstanding economists which present their visions of the topic. Niskanen distinguishes two types of contributions of public choice analysis to understanding and evaluating the tax and transfer system in modern economics: the positive analysis, which examines the issue of how a tax and transfer system would look if it were established by a government subject to majority rule; . and the normative analysis, which tries to discern an optimal system of taxes and transfers. In the normative case the author distinguishes between the "libertarian perspective", in which each person has full rights to any property that he has acquired legally and in which transfers are determined entirely by the preferences of the donors, and the so-called "constitutional perspective" , in which each person elects the rules affecting taxes without knowledge of his position in the post constitutional distribution.
Hearings, Reports and Prints of the Senate Committee on Finance
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 1602
Book Description
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 1602
Book Description
Law and Economics as Interdisciplinary Exchange
Author: Péter Cserne
Publisher: Routledge
ISBN: 0429648898
Category : Business & Economics
Languages : en
Pages : 306
Book Description
Law and Economics is an established field of research and arguably one of the few examples of a successful interdisciplinary project. This book explores whether, or to what extent, that interdisciplinarity has indeed been a success. It provides insights on the foundations and methods, achievements and challenges of Law and Economics, at a time when both the continuing criticism of academic economics and the growth of empirical legal studies raise questions about the identity and possible further developments of the project. Through a combination of reflections on long-term trends and detailed case studies, contributors to this volume analyse the institutional and epistemic character of Law and Economics, which develops through an exchange of concepts, models and practices between economics and legal scholarship. Inspired by insights from the philosophy of the social sciences, the book shows how concepts travel between legal scholarship and economics and change meanings when applied elsewhere, how economic theories and models inform, and transform, judicial practice, and it addresses whether the transfers of knowledge between economics and law are symmetrical exchanges between the two disciplines.
Publisher: Routledge
ISBN: 0429648898
Category : Business & Economics
Languages : en
Pages : 306
Book Description
Law and Economics is an established field of research and arguably one of the few examples of a successful interdisciplinary project. This book explores whether, or to what extent, that interdisciplinarity has indeed been a success. It provides insights on the foundations and methods, achievements and challenges of Law and Economics, at a time when both the continuing criticism of academic economics and the growth of empirical legal studies raise questions about the identity and possible further developments of the project. Through a combination of reflections on long-term trends and detailed case studies, contributors to this volume analyse the institutional and epistemic character of Law and Economics, which develops through an exchange of concepts, models and practices between economics and legal scholarship. Inspired by insights from the philosophy of the social sciences, the book shows how concepts travel between legal scholarship and economics and change meanings when applied elsewhere, how economic theories and models inform, and transform, judicial practice, and it addresses whether the transfers of knowledge between economics and law are symmetrical exchanges between the two disciplines.
The Easy Case for Progressive Taxation?
Author: Gabrielle A. Brenner
Publisher: École des hautes études commerciales
ISBN:
Category : Crime prevention
Languages : en
Pages : 62
Book Description
Publisher: École des hautes études commerciales
ISBN:
Category : Crime prevention
Languages : en
Pages : 62
Book Description
Theory of Equitable Taxation
Author: Johann K. Brunner
Publisher: Springer Science & Business Media
ISBN: 3642838626
Category : Business & Economics
Languages : en
Pages : 227
Book Description
This study offers a systematic analysis of basic questions relating to equitable income taxation. Of course, a definite solution, resting on scientific arguments, cannot be expected for this important field of government activity. However, what is possible, is an exhaustive dis cussion of various aspects of equitable income taxation, thus preparing the ground for reasonable political decisions. I hope that the present book will contribute to this continuing discus sion, presenting results from modern social-choice theory and optimum taxation theory in order to gain further insights into the problem of income taxation. On a fundamental level, social-choice theory is applied in order to in vestigate the normative foundation of different tax rules. Arrow's im possibility theorem forms the starting point of the analysis; as was shown by recent contributions to social-choice theory, this impossibi lity result can be overcome if various degrees of interpersonal utility comparisons are admitted. Using this approach, one can work out the general norms of equity behind familiar tax rules. As a special point, the traditional principle of equal proportional sacrifice will be given a social-choice theoretic foundation in this book. The second level on which tax rules can be discussed, concerns their respective consequences in concrete taxation models. TWo such models are specified in this study, the first one takes gross income of the taxpayers as given, it is contrasted with the second, more complex mod el, where the individual labour-leisure decision is taken into account.
Publisher: Springer Science & Business Media
ISBN: 3642838626
Category : Business & Economics
Languages : en
Pages : 227
Book Description
This study offers a systematic analysis of basic questions relating to equitable income taxation. Of course, a definite solution, resting on scientific arguments, cannot be expected for this important field of government activity. However, what is possible, is an exhaustive dis cussion of various aspects of equitable income taxation, thus preparing the ground for reasonable political decisions. I hope that the present book will contribute to this continuing discus sion, presenting results from modern social-choice theory and optimum taxation theory in order to gain further insights into the problem of income taxation. On a fundamental level, social-choice theory is applied in order to in vestigate the normative foundation of different tax rules. Arrow's im possibility theorem forms the starting point of the analysis; as was shown by recent contributions to social-choice theory, this impossibi lity result can be overcome if various degrees of interpersonal utility comparisons are admitted. Using this approach, one can work out the general norms of equity behind familiar tax rules. As a special point, the traditional principle of equal proportional sacrifice will be given a social-choice theoretic foundation in this book. The second level on which tax rules can be discussed, concerns their respective consequences in concrete taxation models. TWo such models are specified in this study, the first one takes gross income of the taxpayers as given, it is contrasted with the second, more complex mod el, where the individual labour-leisure decision is taken into account.
Tax Justice and Tax Law
Author: Dominic de Cogan
Publisher: Bloomsbury Publishing
ISBN: 1509935010
Category : Law
Languages : en
Pages : 440
Book Description
Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change.
Publisher: Bloomsbury Publishing
ISBN: 1509935010
Category : Law
Languages : en
Pages : 440
Book Description
Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change.
The Revenue Act of 1971
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 1612
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 1612
Book Description
Legalized Gambling
Author: Rod L. Evans
Publisher: Open Court Publishing
ISBN: 9780812693546
Category : Games & Activities
Languages : en
Pages : 482
Book Description
Forty-eight states now permit legalized gambling in some form, thirty-seven states run lotteries, forty-seven allow bingo houses, and more than a dozen states permit betting on dog races. American gamblers wager over $300 billion yearly in legal gambling. Although many Americans enjoy gambling and see it as harmless recreation and a fairly painless way to generate revenue without levying direct taxes, many social conservatives see gambling as a socially destructive temptation that ought notto be indulged by private citizens, much less sponsored by government. Recently, economic pressures resulting from less federal revenue and Americans' growing aversion to tax increases have led many state governments to liberalize gambling laws or sponsor gambling, sparking a lively debate. Legalized Gambling contains twenty articles focusing on different aspects of gambling policy by experts in the fields of public policy, law, psychiatry, rhetoric, religion, economics, and politics. The contributors address all areas of the debate, including the following: -- What moral issues are at the center of the debate? -- What are the true economic costs and benefits of legalized gambling? How are they often hidden or misconstrued in order to support either prohibition or legalization? -- How has the history of gambling in America shaped our current policies? -- Is governmental regulation an invasion of personal privacy? -- What are the legitimate uses of laws? -- Is "pathological gambling" a justifiable medical diagnosis? -- Do gambling establishments run by Native Americans deserve special consideration or regulation? "(In a lottery) ... the tax is laid on the willing only, that is to say, on those who can risk the price of a ticket without sensible injury for the possibility of a higher prize". -- Thomas Jefferson
Publisher: Open Court Publishing
ISBN: 9780812693546
Category : Games & Activities
Languages : en
Pages : 482
Book Description
Forty-eight states now permit legalized gambling in some form, thirty-seven states run lotteries, forty-seven allow bingo houses, and more than a dozen states permit betting on dog races. American gamblers wager over $300 billion yearly in legal gambling. Although many Americans enjoy gambling and see it as harmless recreation and a fairly painless way to generate revenue without levying direct taxes, many social conservatives see gambling as a socially destructive temptation that ought notto be indulged by private citizens, much less sponsored by government. Recently, economic pressures resulting from less federal revenue and Americans' growing aversion to tax increases have led many state governments to liberalize gambling laws or sponsor gambling, sparking a lively debate. Legalized Gambling contains twenty articles focusing on different aspects of gambling policy by experts in the fields of public policy, law, psychiatry, rhetoric, religion, economics, and politics. The contributors address all areas of the debate, including the following: -- What moral issues are at the center of the debate? -- What are the true economic costs and benefits of legalized gambling? How are they often hidden or misconstrued in order to support either prohibition or legalization? -- How has the history of gambling in America shaped our current policies? -- Is governmental regulation an invasion of personal privacy? -- What are the legitimate uses of laws? -- Is "pathological gambling" a justifiable medical diagnosis? -- Do gambling establishments run by Native Americans deserve special consideration or regulation? "(In a lottery) ... the tax is laid on the willing only, that is to say, on those who can risk the price of a ticket without sensible injury for the possibility of a higher prize". -- Thomas Jefferson
The Fundamental Interrelationships Between Government and Property
Author: Nicholas Mercuro
Publisher: Routledge
ISBN: 1135697221
Category : Business & Economics
Languages : en
Pages : 319
Book Description
This collection of 22 commissioned essays from scholars across numerous fields responded to the question: What are the most fundamental things you can say concerning the interrelations between the institutions of government and property? Contributing authors were asked to address this question in a positive analysis and that their essay penetrate to the deepest (most fundamental) levels of property-government organization. Their contributions are illuminating.
Publisher: Routledge
ISBN: 1135697221
Category : Business & Economics
Languages : en
Pages : 319
Book Description
This collection of 22 commissioned essays from scholars across numerous fields responded to the question: What are the most fundamental things you can say concerning the interrelations between the institutions of government and property? Contributing authors were asked to address this question in a positive analysis and that their essay penetrate to the deepest (most fundamental) levels of property-government organization. Their contributions are illuminating.