| Description |
xxix, 637 pages : color illustrations ; 26 cm |
| Contents |
Machine derived contents note: I The Effects of Taxation 13 -- -- 1 Tax Incidence 15 -- 1.1 Partial Equilibrium 16 -- 1.1.1 The Effect of Payroll Taxes 16 -- 1.1.2 The General Analysis of Partial Equilibrium 19 -- 1.2 General Equilibrium 23 -- 1.2.1 The No-Taxation Economy 23 -- 1.2.2 Introducing Taxes 24 -- 1.2.3 General Remarks 26 -- 1.2.4 Infinitesimal Analysis 27 -- 1.2.5 Final Remarks 33 -- -- 2 Distortions and Welfare Losses 35 -- 2.1 The Effects of Taxation 38 -- 2.1.1 Labor Supply 38 -- 2.1.2 The Effects of Taxation on Savings 45 -- 2.1.3 Taxation and Risk-Taking 49 -- 2.2 Welfare Losses 52 -- 2.3 Conclusion 57 -- -- II Optimal Taxation 59 -- -- 3 Indirect Taxation 63 -- 3.1 Ramsey's Formula 63 -- 3.1.1 An Informal Approach 63 -- 3.1.2 The General Model 64 -- -- -- -- -- -- 3.1.3 Some Special Cases 69 -- 3.2 Productive Efficiency 73 -- -- 4 Direct Taxation 79 -- 4.1 The Emergence of the Model 79 -- 4.2 Mirrlees's Model 83 -- 4.2.1 The Rawlsian Case 84 -- 4.2.2 The General Approach 87 -- 4.2.3 The Quasi-linear Case 91 -- 4.3 Generalizations 96 -- 4.4 Simulations 103 -- -- 5 Mixed Taxation 111 -- 5.1 The Negative Income Tax 111 -- 5.2 Is Indirect Taxation Useful? 113 -- 5.3 Criticisms 117 -- -- 6 The Taxation of Capital 121 -- 6.1 Applying Classical Results 123 -- 6.2 The Overlapping Generations Model 124 -- 6.3 The Zero Capital Taxation Result 126 -- 6.4 Capital Accumulation 129 -- 6.5 Capital Taxation with an Infinite Horizon 137 -- 6.6 The Incidence of Capital Taxation 141 -- 6.7 Conclusion 142 -- -- 7 Criticisms of Optimal Taxation 147 -- 7.1 Horizontal Equity 149 -- 7.2 Tax Reforms 152 -- 7.3 Administrative and Political Issues 155 -- -- III Some Current Debates 159 -- -- 8 Low-Income Support 161 -- 8.1 Measuring Poverty 162 -- 8.2 Private Charity and Public Transfers 163 -- 8.3 The Main Benefits 166 -- 8.3.1 Guaranteed Minimum Income 167 -- 8.3.2 The Negative Income Tax 168 -- 8.3.3 Low-Wage Subsidies 168 -- 8.3.4 The Minimum Wage 170 -- -- -- -- -- 8.4 The Lessons from Theory 171 -- 8.4.1 The Negative Income Tax 171 -- 8.4.2 Low-Wage Subsidies 176 -- 8.4.3 The Guaranteed Minimum Income 179 -- 8.4.4 The Minimum Wage 179 -- 8.5 Empirical Evaluations 181 -- 8.6 Recent Reforms 184 -- -- 9 The Consumption Tax 187 -- 9.1 Equivalences between Taxes 187 -- 9.2 The Comprehensive Income Tax 188 -- 9.3 The Consumption Tax in Practice 190 -- -- 10 Environmental Taxation 193 -- 10.1 Optimal Green Taxes 196 -- 10.1.1 The First-Best Case 196 -- 10.1.2 The Second-Best Case 198 -- 10.2 Is There a Double Dividend? 200 |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Business communication.
|
| Author |
Kaczmarek, Stephen Kyo.
|
| LC no. |
2002035595 |
| ISBN |
0072562196 alkaline paper |
|
0072865717 alkaline paper |
|
0071214844 international |
|
0262194864 : |
|
