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The Resource Taxation in theory and practice : selected essays of George R. Zodrow

Taxation in theory and practice : selected essays of George R. Zodrow

Label
Taxation in theory and practice : selected essays of George R. Zodrow
Title
Taxation in theory and practice : selected essays of George R. Zodrow
Creator
Subject
Language
eng
Summary
The 19 articles in this volume include George Zodrow's most important contributions to the theory and practice of taxation. They are organized into five general areas: (1) optimal tax reform, or an analysis of the best ways to implement tax reforms taking into account transitional problems; (2) consumption-based taxes, including the economic effects of replacing the current income tax with a progressive consumption tax; (3) Income tax reform in the United States and in developing countries; (4) State and local tax policy, including especially the effects of the local property tax; and (5) Tax competition, using models that are applicable at both the state/local and international levels
http://library.link/vocab/creatorName
Zodrow, G.R
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax reform
  • tax system
  • grandfather clause
  • consumption tax
  • income tax
  • case law
  • substance over form
  • foreign tax credit
  • e-commerce
  • windfall profits tax
  • state tax
  • domestic tax law
  • international tax law
  • local tax
  • Pigovian tax
  • property tax
  • incidence of tax
  • tax competition
  • business tax
Label
Taxation in theory and practice : selected essays of George R. Zodrow
Instantiates
Publication
Contents
  • Implementing tax reform
  • Zodrow, G.R.
  • ; p. 3-32
  • Optimal tax reform in the presence of adjustment costs
  • Zodrow, G.R.
  • ; p. 33-58
  • Grandfather rules and the theory of optimal tax reform
  • Zodrow, G.R.
  • ; p. 59-94
  • Consumption tax reform: changes in business equity and housing prices
  • Diamond, J.W.
  • Zodrow, G.R.
  • ; p. 95-128
  • Should capital income be subject to consumption-based taxation?
  • Zodrow, G.R.
  • ; p. 131-168
  • A hybrid consumption-based direct tax proposed for Bolivia
  • McLure, C.E. (Jr.)
  • Zodrow, G.R.
  • ; p. 169-194
  • US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes
  • McLure, C.E. (Jr.)
  • Mintz, J.
  • Zodrow, G.R.
  • ; p. 195-226
  • Taxation, uncertainty and the choice of a consumption tax base
  • Zodrow, G.R.
  • ; p. 227-238
  • Optimal commodity taxation of traditional and electronic commerce
  • Zodrow, G.R.
  • ; p. 239-276
  • Treasury I and the Tax Reform Act of 1986 : the economics and politics of tax reform
  • McLure, C.E. (Jr.)
  • Zodrow, G.R.
  • ; p. 279-310
  • The windfall recapture tax : issues of theory and design
  • Zodrow, G.R.
  • ; p. 311-346
  • Balancing act : weighing the factors affecting the taxation of capital income in a small open economy
  • McKeehan, M.K.
  • Zodrow, G.R.
  • ; p. 347-396
  • Revenue options for the State of Texas
  • Zodrow, G.R.
  • ; p. 399-436
  • The new view of the property tax : a reformulation
  • Zodrow, G.R.
  • Mieszkowski, P.M.
  • ; p. 437-460
  • The property tax as a capital tax : a room with three views
  • Zodrow, G.R.
  • ; p. 461-488
  • Intrajurisdictional capitalization and the incidence of the property tax
  • Zodrow, G.R.
  • ; p. 489-522
  • Pigou, Tiebout, property taxation, and the underprovision of local public goods
  • Zodrow, G.R.
  • Mieszkowski, P.
  • ; p. 525-542
  • Capital mobility and capital tax competition/
  • Zodrow, G.R.
  • ; p. 543-570
  • Tax competition and the efficiency of "benefit-related" business taxes
  • Gugl, E.
  • Zodrow, G.R.
  • ; p. 571-596
Extent
lv, 602 p.
Isbn
9789811205132
Label
Taxation in theory and practice : selected essays of George R. Zodrow
Publication
Contents
  • Implementing tax reform
  • Zodrow, G.R.
  • ; p. 3-32
  • Optimal tax reform in the presence of adjustment costs
  • Zodrow, G.R.
  • ; p. 33-58
  • Grandfather rules and the theory of optimal tax reform
  • Zodrow, G.R.
  • ; p. 59-94
  • Consumption tax reform: changes in business equity and housing prices
  • Diamond, J.W.
  • Zodrow, G.R.
  • ; p. 95-128
  • Should capital income be subject to consumption-based taxation?
  • Zodrow, G.R.
  • ; p. 131-168
  • A hybrid consumption-based direct tax proposed for Bolivia
  • McLure, C.E. (Jr.)
  • Zodrow, G.R.
  • ; p. 169-194
  • US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes
  • McLure, C.E. (Jr.)
  • Mintz, J.
  • Zodrow, G.R.
  • ; p. 195-226
  • Taxation, uncertainty and the choice of a consumption tax base
  • Zodrow, G.R.
  • ; p. 227-238
  • Optimal commodity taxation of traditional and electronic commerce
  • Zodrow, G.R.
  • ; p. 239-276
  • Treasury I and the Tax Reform Act of 1986 : the economics and politics of tax reform
  • McLure, C.E. (Jr.)
  • Zodrow, G.R.
  • ; p. 279-310
  • The windfall recapture tax : issues of theory and design
  • Zodrow, G.R.
  • ; p. 311-346
  • Balancing act : weighing the factors affecting the taxation of capital income in a small open economy
  • McKeehan, M.K.
  • Zodrow, G.R.
  • ; p. 347-396
  • Revenue options for the State of Texas
  • Zodrow, G.R.
  • ; p. 399-436
  • The new view of the property tax : a reformulation
  • Zodrow, G.R.
  • Mieszkowski, P.M.
  • ; p. 437-460
  • The property tax as a capital tax : a room with three views
  • Zodrow, G.R.
  • ; p. 461-488
  • Intrajurisdictional capitalization and the incidence of the property tax
  • Zodrow, G.R.
  • ; p. 489-522
  • Pigou, Tiebout, property taxation, and the underprovision of local public goods
  • Zodrow, G.R.
  • Mieszkowski, P.
  • ; p. 525-542
  • Capital mobility and capital tax competition/
  • Zodrow, G.R.
  • ; p. 543-570
  • Tax competition and the efficiency of "benefit-related" business taxes
  • Gugl, E.
  • Zodrow, G.R.
  • ; p. 571-596
Extent
lv, 602 p.
Isbn
9789811205132

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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