TY - BOOK ID - 34727479 TI - The theory of taxation and public economics PY - 2008 SN - 9780691130774 0691130779 069114821X 9786613256034 1283256037 140083922X 9781400839223 661325603X 9780691148212 9781283256032 PB - Princeton : Princeton university press, DB - UniCat KW - Finance, Public KW - Taxation KW - Income tax KW - Welfare economics KW - Distributive justice KW - Distributive justice. KW - Finance, Public. KW - Income tax. KW - Taxation. KW - Welfare economics. KW - Cameralistics KW - Public finance KW - Currency question KW - Distribution (Economic theory) KW - Justice KW - Social justice KW - Wealth KW - Economic policy KW - Economics KW - Social policy KW - Personal income tax KW - Taxable income KW - Taxation of income KW - Direct taxation KW - Internal revenue KW - Progressive taxation KW - Tithes KW - Wages KW - Duties KW - Fee system (Taxation) KW - Tax policy KW - Tax reform KW - Taxation, Incidence of KW - Taxes KW - Revenue KW - Moral and ethical aspects KW - 336.2001 KW - aanslag KW - openbare financien KW - 336.200 KW - AA / International- internationaal KW - taxation KW - finances publiques KW - Belastingstelsel: algemene naslagwerken en principes KW - Public finances KW - Fiscal policy KW - Benefit principle of taxation KW - Benefit taxation KW - Benefit theory of taxation KW - Benefit theory KW - Government policy KW - E-books KW - 336.1 KW - 336.2 KW - 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief KW - 336.2 Belastingsakkoorden. Belastingswezen KW - Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief KW - Belastingsakkoorden. Belastingswezen KW - 336.1 Public finance, government finance in general KW - Public finance, government finance in general KW - Impôt UR - https://www.unicat.be/uniCat?func=search&query=sysid:34727479 AB - The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several decades. An original treatment of the subject rather than a textbook synthesis, the book contains new analysis that generates novel results, including some that overturn long-standing conventional wisdom. This fresh approach should change thinking, research, and teaching for decades to come. Building on the work of James Mirrlees, Anthony Atkinson and Joseph Stiglitz, and subsequent researchers, and in the spirit of classics by A. C. Pigou, William Vickrey, and Richard Musgrave, this book steps back from particular lines of inquiry to consider the field as a whole, including the relationships among different fiscal instruments. Louis Kaplow puts forward a framework that makes it possible to rigorously examine both distributive and distortionary effects of particular policies despite their complex interactions with others. To do so, various reforms--ranging from commodity or estate and gift taxation to regulation and public goods provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform package holds much constant while leaving in play the distinctive effects of the policy instrument under consideration. By applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross-fertilization and yields solutions to previously intractable problems. ER -