The Economics of Taxation


Author: Bernard Salanié
Publisher: MIT Press
ISBN: 9780262194860
Category: Business & Economics
Page: 226
View: 7941

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

The Economics of Taxation


Author: Henry Aaron,Michael J. Boskin
Publisher: Brookings Institution Press
ISBN: 9780815707066
Category: Business & Economics
Page: 380
View: 5015

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This volume brings together the contributions of twenty-four economists and lawyers on tax policy. Five papers build on the work of Joseph A. Pechman in analyzing the distribution of tax burdens. A. B. Atkinson relates the analysis of redistribution of income through the tax system to horizontal equity, James Buchanan and Geoffrey Brennan demonstrate that a full analysis of tax burdens must encompass tax-induced inefficiencies, and Boris I. Bittker examines how tax inequities become resource misallocation. In separate papers, Joseph J. Minarik and Benjamin A. Okner elaborate on and extend Pechman’s analyses of tax burdens. Three papers address the concept of tax expenditures: Stanley S. Surrey and Paul R. McDaniel trace the development of the idea, Martin S. Feldstein demonstrates that some use of tax expenditures is necessary for the sake of economic efficiency, and Gerard M. Brannon examines the relations between tax expenditures and the distribution of income. Michael J. Boskin, Richard Goode, Peter Mieszkowski, and John B. Shoven and Paul Taubman examine alternative tax bases. Harvey E. Brazer and Alicia H. Munnell, in separate papers, argue that the basic unit subject to the personal income tax should be the individual rather than the family. David F. Bradford and Arnold C. Harberger analyze changes that would reduce present biases in the tax treatment of investment income. George F. Break and Charles E. McLure, Jr., consider possible improvements in the personal and corporation income taxes imposed by states. E. Cary Brown, Richard A. Musgrave, and Emil M. Sunley deal with fiscal policy. Brown draws lessons from U.S. History since 1945. Musgrave confronts Marxian and other theories of fiscal crises with the facts. Sunley describes the many pitfalls between proposals for even modest tax change and final congressional action.

The economics of taxation

principles, policy and practice
Author: Simon R. James,Christopher Nobes
Publisher: N.A
ISBN: 9780132697705
Category: Business & Economics
Page: 324
View: 3135

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This new edition presents an analysis of the economic principles of taxation with a thorough and recently updated explanation and evaluation of the policy and practical aspects of the UK tax system. The computation of specific taxes is illustrated by integrated worked examples and end-of-chapter questions and exercises, which include suggested answers to allow for flexible study and self-assessment.

The Economics of Tax Policy


Author: Alan J. Auerbach,Kent Smetters
Publisher: Oxford University Press
ISBN: 0190619740
Category: Business & Economics
Page: 352
View: 5877

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The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforward overview of recent research in the economics of taxation. Tax policies generate considerable debate among the public, policymakers, and scholars. These disputes have grown more heated in the United States as the incomes of the wealthiest 1 percent and the rest of the population continue to diverge. This important volume enhances understanding of the implications of taxation on behavior and social outcomes by having leading scholars evaluate key topics in tax policy. These include how changes to the individual income tax affect long-term economic growth; the challenges of tax administration, compliance, and enforcement; and environmental taxation and its effects on tax revenue, pollution emissions, economic efficiency, and income distribution. Also explored are tax expenditures, which are subsidy programs in the form of tax deductions, exclusions, credits, or favorable rates; how college attendance is influenced by tax credits and deductions for tuition and fees, tax-advantaged college savings plans, and student loan interest deductions; and how tax policy toward low-income families takes a number of forms with different distributional effects. Among the most contentious issues explored are influences of capital gains and estate taxation on the long term concentration of wealth; the interaction of tax policy and retirement savings and how policy can "nudge" improved planning for retirement; and how the reform of corporate and business taxation is central to current tax policy debates in the United States. By providing overviews of recent advances in thinking about how taxes relate to behavior and social goals, The Economics of Tax Policy helps inform the debate.

The Economics of Natural Resources in Latin America

Taxation and Regulation of the Extractive Industries
Author: Osmel E. Manzano M.,Fernando Navajas,Andrew Powell
Publisher: Routledge
ISBN: 1351618857
Category: Business & Economics
Page: 240
View: 4645

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Revenues from commodities are extremely important for Latin America and the Caribbean, yet there is very little literature on the structure of these industries and on the various ways in which the state obtains commodity revenues. This book aims to understand the trade-off between the degree of taxation overall, the profitability of the relevant industry and the amount of investment and subsequent production in the region, as well as the relevance of institutions in the performance of the sector. This volume focuses on economic efficiency: where Latin America stands in terms of the current tax system for the extractive sector; how policies have changed in this regard; and how policies may be improved. The Economics of Natural Resources in Latin America is timely, since this new era of lower and volatile prices and possible reconfiguration of investment flows poses a challenge to natural resource tax systems in the world. The argument of the book will be made by a collection of papers around the issue of tax efficiency in the region and concludes with chapters on institutions and the role of transparency. This book shows that there are varieties of experiences in resource taxation and management of revenues in Latin America that could be used to shape policy interventions in other regions. This variety is not only related to their diverse impact on welfare, but also on the policy challenges faced by the countries in the region. This volume is well suited for those who study and find interest in development economics, political economy and public finance, as well as policy

The Economic Psychology of Tax Behaviour


Author: Erich Kirchler
Publisher: Cambridge University Press
ISBN: 9781107321175
Category: Psychology
Page: N.A
View: 8811

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Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.

Economics of Taxation (13th Edition 2013/14)


Author: Simon James,Christopher Nobes
Publisher: N.A
ISBN: 9781906201227
Category: Business & Economics
Page: 342
View: 9688

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For over 30 years this textbook has been the leader in its field. Now updated annually, the 2013/2014 edition of this book continues to provide a clear and authoritative introduction to the economic theory of taxation and to its practical operations in the UK. Part 1 of the text examines the principles of taxation, whilst Part 2 gives a broad-based description and evaluation of the policy and practice of the UK's tax system, highlighting international comparisons.

The Economics of Taxation


Author: Henry J. Aaron,Michael J. Boskin
Publisher: Brookings Institution Press
ISBN: 9780815700142
Category: Business & Economics
Page: 418
View: 3732

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The Economics of the Special Taxation of Chain Stores


Author: Bruce Robert Morris
Publisher: Ayer Publishing
ISBN: 9780405114748
Category: Business & Economics
Page: 282
View: 6067

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This study was made at a time when there was an intense effort by independent merchants to get state legislatures to pass special anti-chain store taxes. The author explores various charges made by merchants against their larger competitors.

Sports, Jobs, and Taxes

The Economic Impact of Sports Teams and Stadiums
Author: Roger G. Noll,Andrew Zimbalist
Publisher: Brookings Institution Press
ISBN: 9780815720409
Category: Business & Economics
Page: 525
View: 8344

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America is in the midst of a sports building boom. Professional sports teams are demanding and receiving fancy new playing facilities that are heavily subsidized by government. In many cases, the rationale given for these subsidies is that attracting or retaining a professional sports franchise—even a minor league baseball team or a major league pre-season training facility--more than pays for itself in increased tax revenues, local economic development, and job creation. But are these claims true? To assess the case for subsidies, this book examines the economic impact of new stadiums and the presence of a sports franchise on the local economy. It first explores such general issues as the appropriate method for measuring economic benefits and costs, the source of the bargaining power of teams in obtaining subsidies from local government, the local politics of attracting and retaining teams, the relationship between sports and local employment, and the importance of stadium design in influencing the economic impact of a facility. The second part of the book contains case studies of major league sports facilities in Baltimore, Chicago, Cincinnati, Cleveland, Indianapolis, San Francisco, and the Twin Cities, and of minor league stadiums and spring training facilities in baseball. The primary conclusions are: first, sports teams and facilities are not a source of local economic growth and employment; second, the magnitude of the net subsidy exceeds the financial benefit of a new stadium to a team; and, third, the most plausible reasons that cities are willing to subsidize sports teams are the intense popularity of sports among a substantial proportion of voters and businesses and the leverage that teams enjoy from the monopoly position of professional sports leagues.

The Economic Effects of Taxing Capital Income


Author: Jane Gravelle
Publisher: MIT Press
ISBN: 9780262071581
Category: Business & Economics
Page: 339
View: 6897

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How should capital income be taxed to achieve efficiency and equity? In this detailed study, tax policy analyst Jane Gravelle, brings together comprehensive estimates of effective tax rates on a wide variety of capital by type, industry, legal form, method of financing, and across time. These estimates are combined with a history and survey of issues regarding capital income taxation that are aimed especially at bringing the findings of economic theory and recent empirical research to nonspecialists and policymakers. Many of the topics treated have been the subject of policy debate and legislation over the last ten or fifteen years. Should capital income be taxed at all? And, if capital income is to be taxed, what is the best way to do it? Gravelle devotes two chapters to the first question, and then, in answer to the second question, covers a broad range of topics - corporate taxation, tax neutrality, capital gains taxes, tax treatment of retirement savings, and capital income taxation and international competitiveness. Gravelle also includes a comprehensive history of tax institutions and data on constructing effective tax rates that are not available elsewhere.

The Economics of Taxation


Author: James Alm
Publisher: Edward Elgar Pub
ISBN: 9781848448292
Category: Business & Economics
Page: 1352
View: 1295

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This authoritative two-volume set brings together the most important classic and contemporary papers on taxation and tax policy, written by the world's leading scholars and practitioners of taxation. Volume I reviews the effects of taxation, optimal taxation and tax reform. Volume II presents the latest theoretical and empirical work on how taxes affect individual decisions across a range of areas, concluding with studies of the effects of taxes on firm investment and financial structure decisions. The volumes will interest those teaching upper-level and graduate level courses in taxation and tax policy, and individuals who want to be informed on the latest research in taxation.

Taxation by telecommunications regulation

the economics of the e-rate
Author: Jerry A. Hausman,American Enterprise Institute for Public Policy Research
Publisher: Aei Pr
ISBN: N.A
Category: Business & Economics
Page: 41
View: 9672

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This book calculates the deadweight loss caused by the inefficient method of taxation that the Federal Communications Commission has employed and describes an alternative method.

Valuepack

The Economics of Taxation Updated for 2002/03: Principles, Policy and Practice with Taxation: Finance Act 2005
Author: Alan Melville,Simon James
Publisher: Financial Times/Prentice Hall
ISBN: 9781405838863
Category:
Page: N.A
View: 591

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The Economics of Taxation

Principles, Policy and Practice
Author: Simon James,SIMON. NOBES JAMES (CHRISTOPHER.),Christopher Nobes
Publisher: N.A
ISBN: 9781906201425
Category: Taxation
Page: 326
View: 5629

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International Handbook on the Economics of Tourism


Author: L. Dwyer
Publisher: Edward Elgar Publishing
ISBN: 1847201636
Category: Business & Economics
Page: 520
View: 9081

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Tourism economics is a rapidly expanding field of research and interest in the subject has been growing steadily over the past decade. As a field of study it is one of the small band of areas, such as energy and transport economics, that draws on, and applies, developments in general economics. This highly accessible and comprehensive Handbook presents a cutting edge discussion of the state of tourism economics and its likely directions in future research. Leading researchers in the field explore a wide range of topics including: demand and forecasting, supply, transport, taxation and infrastructure, evaluation and application for policy-making. Each chapter includes a discussion of its relevance and importance to the tourism economics literature, an overview of its main contributions and themes, a critical evaluation of existing literature and an outline of issues for further conceptual and applied research. Larry Dwyer and Peter Forsyth have assembled a fascinating Handbook that will be an invaluable and much welcomed reference book for tourism economics scholars and researchers at all levels of academe. General economics scholars will also find much to engage them within the book.