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Consumption Tax Policy and the Taxation of Capital Income

Raymond G. Batina and Toshihiro Ihori

Published in print:
2000
Published Online:
October 2011
ISBN:
9780198297901
eISBN:
9780191685361
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198297901.001.0001
Subject:
Economics and Finance, Financial Economics

The purpose of this book is to introduce the substantial literature on consumption tax policy and the taxation of capital income, the early literature on optimal tax theory in dynamic overlapping ... More


From Tax Theory to Policy: An Overview

Robin Boadway

in From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views

Published in print:
2012
Published Online:
August 2013
ISBN:
9780262017114
eISBN:
9780262301688
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262017114.003.0010
Subject:
Economics and Finance, Economic Systems

This chapter, which presents an overview of the evolution of optimal tax theory, the main lessons learned for tax policy, and the challenges that lie ahead, summarizes some of the key tax reforms of ... More


Is Tax Reform Good for Business? Is a Pro-business Tax Policy Good for America?

Joel Slemrod

in Fundamental Tax Reform: Issues, Choices, and Implications

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262042475
eISBN:
9780262271707
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262042475.003.0008
Subject:
Economics and Finance, Econometrics

This chapter examines whether tax reform is good for business and whether a tax reform that is good for business is also good for the country. It looks at official positions of various business ... More


Efficiency of what?—Assessing efficiency arguments in the context of tax competition

Peter Dietsch

in Catching Capital: The Ethics of Tax Competition

Published in print:
2015
Published Online:
August 2015
ISBN:
9780190251512
eISBN:
9780190251543
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190251512.003.0004
Subject:
Philosophy, Political Philosophy, Moral Philosophy

The concept of efficiency is used in different ways in economics. First, the practical relevance of models that conclude that tax competition is either Pareto optimal or not is limited, because we do ... More


The Need for Tax-System Analysis

Joel Slemrod and Christian Gillitzer

in Tax Systems

Published in print:
2014
Published Online:
May 2014
ISBN:
9780262026727
eISBN:
9780262319003
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262026727.003.0001
Subject:
Economics and Finance, Financial Economics

This chapter motivates the topic of tax systems by discussing several tax phenomena that standard models of taxation cannot explain, and then generalizes the insights gained to characterize the ... More


Taxation and Human Rights: Mapping the Landscape

Nikki Reisch

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0002
Subject:
Law, Human Rights and Immigration

This chapter provides an overview of the evolving landscape of the tax and human rights debate, and documents some recent markers of progress in integrating tax matters into the work of human rights ... More


Standard Optimal Tax Models

Joel Slemrod and Christian Gillitzer

in Tax Systems

Published in print:
2014
Published Online:
May 2014
ISBN:
9780262026727
eISBN:
9780262319003
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262026727.003.0002
Subject:
Economics and Finance, Financial Economics

As background and contrast to the discussion of tax-system theory that the book develops, this chapter lays out formally the building blocks of traditional optimal tax theory. It first covers the ... More


A Two-Period, N-Good Model with Endogenous Labor Supply

Joseph E. Stiglitz and Bruce C. Greenwald

in Creating a Learning Society: A New Approach to Growth, Development, and Social Progress

Published in print:
2014
Published Online:
November 2015
ISBN:
9780231152143
eISBN:
9780231525541
Item type:
chapter
Publisher:
Columbia University Press
DOI:
10.7312/columbia/9780231152143.003.0008
Subject:
Economics and Finance, Development, Growth, and Environmental

This chapter generalizes the results of Chapter 7 to a competitive economy with N goods where labor supply is endogenous. The analysis confirms, qualifies, and generalizes the results derived for the ... More


Myron S. Scholes

Roger W. Spencer and David A. Macpherson

in Lives of the Laureates: Twenty-three Nobel Economists

Published in print:
2014
Published Online:
May 2015
ISBN:
9780262027960
eISBN:
9780262325868
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262027960.003.0012
Subject:
Economics and Finance, Economic History

This chapter looks at the career of Myron S. Scholes who received the Nobel Prize in 1997. Born in 1941, Scholes went to McMaster University for his B.A. and completed his Ph.D. at the University of ... More


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