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The Resource The economics of tax policy

The economics of tax policy

Label
The economics of tax policy
Title
The economics of tax policy
Contributor
Subject
Language
eng
Summary
This book provides an overview of recent research in the economics of taxation. It explores how changes to the individual income tax affect long-term economic growth; the challenges of tax administration, compliance, and enforcement; and environmental taxation and its effects on tax revenue, pollution emissions, economic efficiency, and income distribution. Also explored are tax expenditures, which are subsidy programs in the form of tax deductions, exclusions, credits, or favourable rates; how college attendance is influenced by tax credits and deductions for tuition and fees, tax-advantaged college savings plans, and student loan interest deductions; and how tax policy toward low-income families takes a number of forms with different distributional effects. Among the most contentious issues explored are influences of capital gains and estate taxation on the long term concentration of wealth; the interaction of tax policy and retirement savings and how policy can improve planning for retirement; and how the reform of corporate and business taxation is central to current tax policy debates in the United States
Geographic coverage
North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Auerbach, A.J
  • Smetters, K
http://library.link/vocab/subjectName
  • tax policy
  • economic development
  • individual income tax
  • environmental tax
  • tax compliance
  • enforcement
  • tax expenditure
  • redistribution principle
  • student
  • corporate income tax
  • capital gains tax
  • inheritance tax
  • retirement
  • tax reform
Label
The economics of tax policy
Instantiates
Publication
Contents
  • Chapter 1: Tax reform in a changing economy
  • Auerbach, A.
  • Smetters, K.
  • ; p. 1 -11
  • Chapter 2: Effects of income tax changes on economic growth
  • Gale, W.G.
  • Samwick, A.A.
  • ; p. 13-39
  • Commentary on Chapter 2
  • Hassett, K.
  • ; p. 40-48
  • Chapter 3: Environmental taxation
  • Williams, R.C. (III)
  • ; p. 49-73
  • Commentary on Chapter 3
  • Fullerton, D.
  • ; p. 74-80
  • Chapter 4: Tax compliance and enforcement : an overview of new research and its policy implications
  • Slemrod, J.
  • ; p. 81-102
  • Commentary on Chapter 4
  • Weisbach, D.
  • ; p. 103-108
  • Chapter 5: Economic and distributional effects of tax expenditure limits
  • Burman, L.
  • Toder, E.
  • Berger, D.
  • Rohaly, J.
  • ; p. 109-144
  • Commentary on Chapter 5
  • Kaplow, L.
  • ; p. 145-155
  • Chapter 6: Tax benefits for college attendance
  • Dynarski, S.
  • Scott-Clayton, J.
  • ; p. 157-176
  • Commentary on Chapter 6
  • Figlio, D.
  • ; p.178-182
  • Chapter 7: Tax policy toward low-income families
  • Hoynes, H.
  • Rothstein, J.
  • ; p. 183-225
  • Commentary on Chapter 7
  • Whitmore Schanzenbach, D.
  • ; p. 226-230
  • Chapter 8: The economics of corporate and business tax reform
  • Dharmapala, D.
  • ; p. 231-259
  • Commentary on Chapter 8
  • Altshuler, R.
  • ; p. 259-264
  • Chapter 9: U.S. capital gains and estate taxation: a status report and directions for a reform
  • Kopczuk, W.
  • ; p. 265-290
  • Commentary on Chapter 9
  • Poterba, J.M.
  • ; p. 292-298
  • Chapter 10: Tax policy and retirement savings
  • Friedman, J.N.
  • ; p. 299-334
  • Commentary on Chapter 10
  • Madrian, B.C.
  • ; p. 335-340
  • Chapter 11: Fundamental tax reform : a comparison of three options
  • Viard, A.D.
  • ; p. 341-368
  • Commentary on Chapter 11
  • Hines, J.R. (Jr.)
  • ; p. 369-374
Extent
x, 390 p.
Isbn
9780190619725
Label
The economics of tax policy
Publication
Contents
  • Chapter 1: Tax reform in a changing economy
  • Auerbach, A.
  • Smetters, K.
  • ; p. 1 -11
  • Chapter 2: Effects of income tax changes on economic growth
  • Gale, W.G.
  • Samwick, A.A.
  • ; p. 13-39
  • Commentary on Chapter 2
  • Hassett, K.
  • ; p. 40-48
  • Chapter 3: Environmental taxation
  • Williams, R.C. (III)
  • ; p. 49-73
  • Commentary on Chapter 3
  • Fullerton, D.
  • ; p. 74-80
  • Chapter 4: Tax compliance and enforcement : an overview of new research and its policy implications
  • Slemrod, J.
  • ; p. 81-102
  • Commentary on Chapter 4
  • Weisbach, D.
  • ; p. 103-108
  • Chapter 5: Economic and distributional effects of tax expenditure limits
  • Burman, L.
  • Toder, E.
  • Berger, D.
  • Rohaly, J.
  • ; p. 109-144
  • Commentary on Chapter 5
  • Kaplow, L.
  • ; p. 145-155
  • Chapter 6: Tax benefits for college attendance
  • Dynarski, S.
  • Scott-Clayton, J.
  • ; p. 157-176
  • Commentary on Chapter 6
  • Figlio, D.
  • ; p.178-182
  • Chapter 7: Tax policy toward low-income families
  • Hoynes, H.
  • Rothstein, J.
  • ; p. 183-225
  • Commentary on Chapter 7
  • Whitmore Schanzenbach, D.
  • ; p. 226-230
  • Chapter 8: The economics of corporate and business tax reform
  • Dharmapala, D.
  • ; p. 231-259
  • Commentary on Chapter 8
  • Altshuler, R.
  • ; p. 259-264
  • Chapter 9: U.S. capital gains and estate taxation: a status report and directions for a reform
  • Kopczuk, W.
  • ; p. 265-290
  • Commentary on Chapter 9
  • Poterba, J.M.
  • ; p. 292-298
  • Chapter 10: Tax policy and retirement savings
  • Friedman, J.N.
  • ; p. 299-334
  • Commentary on Chapter 10
  • Madrian, B.C.
  • ; p. 335-340
  • Chapter 11: Fundamental tax reform : a comparison of three options
  • Viard, A.D.
  • ; p. 341-368
  • Commentary on Chapter 11
  • Hines, J.R. (Jr.)
  • ; p. 369-374
Extent
x, 390 p.
Isbn
9780190619725

Library Locations

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