The Economics of Tax Policy

by Devereux, Michael

• ISBN13: 9780198774297
• ISBN10: 019877429X
• Format: Hardcover
• Copyright: 1996-08-29
• Publisher: Oxford University Press

Summary

Taxes play a crucial role in the economies of all developed countries, and the design of tax policy has very important implications for economic behaviour and welfare. What effects will tax policies have on saving, investment, employment? What are the implications for international trade and investment? Can the tax system be used to protect the environment? How should taxes be designed to minimize welfare costs?
The Economics of Tax Policy provides an introduction to these important economic issues. Up to date and accessible, this collection of surveys on tax policy has been written by an international group of authors well-known in the fields of public economics and taxation. Each chapter introduces a particular topic, presents the economic analysis in theoretical terms, and then summarizes and discusses the most important current policy issues, concentrating on issues which are applicable to all countries. The Economics of Tax Policy is a useful introduction to the area for undergraduates and graduates, policymakers, commentators, and business people.

Table of Contents

Introduction

Optimal Taxation as a Guide to Tax Policy

Labour Supply and Taxation

Taxation and Savings

Business Taxation

European Issues in Taxation

Taxation and the Environment

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