2 edition of theory of the design of income taxation found in the catalog.
theory of the design of income taxation
A. B. Atkinson
by [University of Warwick, Department of Economics]
Written in English
|Statement||by A.B. Atkinson.|
|Series||Social Science Research Council Programme. Taxation, incentives and the distribution of income, no. 38|
An introduction to a broad range of issues in comparative tax law. It is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Fundamental principles of taxation This chapter discusses the overarching principles of tax policy that have traditionally guided the development of tax systems. It then provides an overview of the principles underlying corporate income tax, focusing primarily on the taxation of cross-border income both.
In Global Perspectives on Income Taxation Law, Reuven Avi-Yonah, Nicola Sartori, and Omri Marian cover basic, corporate and international tax law from a comparative perspective. The progressive income tax is an expression of this belief, as are current discussions of a guaranteed annual income for all. So, in view of the growing tax burden and the increasing use of taxes as a tool for social and fiscal control, let us further review the new theories and modern problems of taxation.
THE PURE THEOEY OF TAXATION The theory of the inciilence of taxation really is an integral part of the general theory of Y~~u~."--~~ARsH.~LL. THEscience of taxation coillprises two subjects to which the character of pure theory may be ascribed: the File Size: KB. Get this from a library! The Theory of taxation for developing countries. [David M G Newbery; N H Stern;] -- Various contributors describe basic theories, facts and experience useful for economists interested in development and taxation who wish to keep abreast of theoretical and empirical developments in.
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Perhaps the book is so comprehensive because the author published a number of papers on sub-topics and a prior book on progressive taxation. The book begins with the earliest adoption of taxes in Europe (the author limits himself to Europe and the U.S.), providing academic insight into the differences between income tax and other taxes 5/5(2).
Optimal taxation in theory and practice. Journal of Economic Theory of the design of income taxation book 23(4): trends in capital taxation are mixed, and capital income tax rates remain well above the zero level recommended by theory.
Moreover, some of theory's more subtle prescriptions, The optimal design of a tax system is a topic that has long fascinated. one-o inheritance taxation and lifetime capital taxation.
With perfect and riskless capital mar-kets, bequest taxes and capital income taxes are equivalent in our framework. However, with heterogeneous rates of returns, capital income taxation can provide insurance against return risk more powerfully than inheritance Size: KB. Several theories of taxation exist in public ments at all levels (national, regional and local) need to raise revenue from a variety of sources to finance public-sector expenditures.
Adam Smith in The Wealth of Nations () wrote: "Such things as defending the country and maintaining the institutions of good government are of general benefit to the public.
The income tax: a study of the history, theory and practice of income taxation at home and abroad by Seligman, Edwin Robert Anderson, The theory of taxation for developing countries (English) Abstract. Tax policy has far-reaching implications for economic development and public administration.
This book, which presents a modern theory of public finance, brings together many of the most distinguished economists who have written on the subject. They provide Cited by: Thomas Piketty, Emmanuel Saez, in Handbook of Public Economics, Abstract.
This handbook chapter reviews recent developments in the theory of optimal labor income taxation. We emphasize connections between theory and empirical work that were initially lacking from optimal income taxwe provide historical and international background on labor income taxation and means.
The Economic Approach to Tax Design This is not a book about how much public spending or how much redistribution there should be. Nor are we addressing the question of what is the right total level of taxation.
But if we are to have public spending, we must also have taxation. And taxes are certainly not costless. It is impossibleFile Size: KB. as pure economic theory and was written largely to serve as a founda-tion for a later book, The Rate of Interest.
There was then no income tax in the United States; hence the book contained no practical direc-tions as to how a sound income tax should be formulated. When, later, others attempted to draw from that book a practical scheme for an in. Keynesian Taxation Theory. The initiator of the Keynesian taxation theory was John Keynes, who exposed its main principles in his book “The General Theory of Employment, Interest and Money,” in which he advocated state interventions in the processes of market economy regulation.
According to Keynes, fast economic development must be based. Income Taxation and International Mobility addresses the novel theoretical and practical problems that this growing phenomenon of international personal mobility creates for the design of a country's tax system and takes up questions that have grown largely out of the extensive debate over Jagdish Bhagwati's proposal in the early s to "tax the brain drain.".
Richard W. Tresch, in Public Finance (Third Edition), Second-Best Tax Theory. The allocational theory of taxation, which analyzes the welfare losses caused by distorting taxes, dates from the very beginning of public sector has, by its very nature, always been part of the theory of the second best.
The application of formal, second-best, general equilibrium models to tax. i STUDY MATERIAL EXECUTIVE PROGRAMME TAX LAWS AND PRACTICE MODULE I PAPER 4 ICSI House, 22, Institutional Area, Lodi Road, New Delhi.
INTODUCTION TO PUBLIC FINANCE AND TAXATION THEORY. Public Finance is the term, which has traditionally been used or applied to the packages of those policy problems, which involve the use of tax. Objective of this book is to explain the income tax administration in India.
Topics covered includes: Study of the Income-Tax, Heads of Income, Tax audit, Indirect Tax, Assessment of Tax Payable. The Income-tax Act, is the charging Statute of Income Tax in India. It provides for levy, administration, collection and recovery of Income Tax.
The economists have put forward many theories or principles of taxation at different times to guide the state as to how justice or equity in taxation can be achieved. The main theories or principles in brief, are: According to this theory, the state should levy taxes on individuals according to the.
Theoretical and policy perspectives on the taxation of pension, viewed in an international context. Policy makers and academic researchers have been preoccupied in recent decades with the design of pension schemes and effective pension system reform.
Relatively little attention has been given to the taxation of pensions and, more broadly, the provision of retirement income. Book Description: The Theory of Taxation and Public Economicspresents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several 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.
Taxation of Transfers as Differential Commodity Taxation Consider a version of the model in chapter 6 in which each donor allo-cates disposable income, wl T(wl), between own-consumption c and gifts c to some donee in order to maximize the donor’s utility u(c, c, l).5 The price of both commodities is normalized to one, the commodity.
book does not claim that critical tax theory is the only way (or even the best way) to approach tax law. It is a lens th at one can pick up and put do wn, but it is a lens that is.
They advance our understanding of consumption vs. income taxation, of the problem of tax design when jurisdictions compete for revenue, and of the economic effects of property taxation. They are collectively a 'how to guide' in using powerful analytical tools to address fundamental problems of tax design, and they deliver important lessons for.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/5(3).Taxation, Loss Aversion, and Accountability: Theory and Experimental Evidence for Taxation’s E↵ect on Citizen Behavior⇤ Lucy Martin† Yale University Septem Abstract While corruption is a key challenge for state development, we still know little about what fac-File Size: 1MB.