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Consumption Tax Policy and the Taxation of Capital Income

Опубликовано на портале: 25-11-2003
Oxford: Oxford University Press, 2000, вып. №1, 336 с.
В данном издании обобщена информация о налогообложении потребления и капитала. В книге представлены основные теоретические и эмпирические результаты, опубликованные в литературе по налогообложению. В каждой главе для исследования определенного вопроса используется несколько моделей.

This volume summarizes the substantial literature on consumption tax policy and the taxation of capital, presents the main theoretical and empirical results of the technical literature on taxation, and extends that literature in a variety of directions with new results. Chapters are self-contained as far as possible, and each uses a variety of models rather than just one to study the issue at hand.
  1. Setting the Stage for the Debate
  2. The Early Literature
  3. A First Look at the Optimal Taxation of Labor and Capital
  4. Taxation and Economic Growth
  5. International Taxation of Capital
  6. Taxation and the Time Consistency Problem
  7. Taxation and Privately Produced Public Goods
  8. The Environment and Tax Policy
  9. Durable Goods and Taxation
  10. Income and Consumption Taxation in a Monetary Economy
  11. Consumption Taxation in the Presence of Bequests
  12. Summary and Conclusion

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