LEADER 02757nam 2200601 450 001 9910164940103321 005 20210104163930.0 010 $a0-19-061974-0 010 $a0-19-061975-9 010 $a0-19-061973-2 035 $a(CKB)3710000001051114 035 $a(MiAaPQ)EBC4799478 035 $a(StDuBDS)EDZ0001641889 035 $a(PPN)228883695 035 $a(EXLCZ)993710000001051114 100 $a20170216h20172017 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 04$aThe economics of tax policy /$fedited by Alan J. Auerbach and Kent Smetters 210 1$aNew York, NY :$cOxford University Press,$d2017. 215 $a1 online resource (401 pages) $cillustrations 300 $aIncludes index. 311 08$aPrint version : 9780190619725 327 $a1. Tax Reform in a Changing Economy; 2. Effects of Income Tax Changes on Economic Growth; Commentary on Chapter 2; 3. Environmental Taxation; Commentary on Chapter 3; 4. Tax Compliance and Enforcement: An Overview of New Research and Its Policy Implications; Commentary on Chapter 4; 5. Economic and Distributional Effects of Tax Expenditure Limits; Commentary on Chapter 5; 6. Tax Benefits for College Attendance; Commentary on Chapter 6; 7. Tax Policy toward Low-?Income Families; Commentary on Chapter 78. The Economics of Corporate and Business Tax Reform; Commentary on Chapter 8; 9. US Capital Gains and Estate Taxation: A Status Report and Directions for a Reform; Commentary on Chapter 9; 10. Tax Policy and Retirement Savings; Commentary on Chapter 10; 11. Fundamental Tax Reform: A Comparison of Three Options; Commentary on Chapter 11; Index 330 $aThe debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. 'The Economics of Tax Policy' provides an accessible overview of recent research in the economics of taxation. 606 $aTaxation 606 $aFiscal policy 606 $aFinance, Public 606 $afiscal policy$9eng$2eurovoc 606 $aeconomic conditions$9eng$2eurovoc 606 $atax system$9eng$2eurovoc 606 $aUnited States$9eng$2eurovoc 615 0$aTaxation. 615 0$aFiscal policy. 615 0$aFinance, Public. 615 7$afiscal policy 615 7$aeconomic conditions 615 7$atax system 615 7$aUnited States 676 $a336.2 686 $a24.08.20$2EP-CLASS 702 $aAuerbach$b Alan J. 702 $aSmetters$b Kent A.$g(Kent Andrew) 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910164940103321 996 $aEconomics of tax policy$91430418 997 $aUNINA