Advanced Introduction to Taxation

George R. Zodrow (Autor)

Buch | Hardcover

238 Seiten

2025
Edward Elgar Publishing Ltd (Verlag)
9781839103469 (ISBN)

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Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business and law, expertly written by the world’s leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas.

George Zodrow offers a fresh look at taxation from a public economics perspective, focusing on how taxes affect economic behaviour and impact the decisions of both households and businesses.

Zodrow explores both the theoretical and empirical literatures, discussing classic results and modern extensions. He demonstrates how knowledge of economic behavior can be utilized to construct both analytical and computable models of the effects of taxes on the United States economy. He concludes by exploring optimal taxation, which balances efficiency and equity goals when designing tax systems that aim to maximize social welfare while taking into account the constraints imposed by the tax-induced behavioral responses of households and businesses.

Key Features

Examines effects of taxes on household and business behavior
Considers international taxation, income shifting and tax competition
Discusses general equilibrium modeling of the effects of taxation
Explores alternative tax systems, including proposals for fundamental tax reform
Analyzes classic and modern results on optimal taxation

Evaluates the ongoing debate regarding the policy implications of optimal tax theory

This Advanced Introduction to Taxation is an invaluable guide to students in public economics, public finance and taxation. This book will also be of interest to tax professionals and readers interested in improving their understanding of the many economic effects of taxation.

George R. Zodrow, Allyn R. and Gladys M. Cline Chair of Economics, Economics Department and Rice Faculty Scholar, Center for Public Finance, Baker Institute for Public Policy, Rice University, USA

Contents
1 Introduction: An overview of taxation
2 Taxation and labor supply
3 Taxation and saving behavior
4 Taxation and investment: The basic model
5 Taxation and investment: Multinational enterprises
6 Taxation and investment: Additional topics
7 General equilibrium analysis
8 Optimal taxation
References

Erscheinungsdatum	29.01.2025
Reihe/Serie	Elgar Advanced Introductions series
Verlagsort	Cheltenham
Sprache	englisch
Maße	138 x 216 mm
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
	Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-13	9781839103469 / 9781839103469
Zustand	Neuware