LEADER 04354nam 2200817 a 450 001 9910456706503321 005 20200520144314.0 010 $a1-283-25603-7 010 $a9786613256034 010 $a1-4008-3922-X 024 7 $a10.1515/9781400839223 035 $a(CKB)2550000000045679 035 $a(EBL)769614 035 $a(OCoLC)755413533 035 $a(SSID)ssj0000642003 035 $a(PQKBManifestationID)11941666 035 $a(PQKBTitleCode)TC0000642003 035 $a(PQKBWorkID)10628759 035 $a(PQKB)10399210 035 $a(SSID)ssj0001062694 035 $a(PQKBManifestationID)12489807 035 $a(PQKBTitleCode)TC0001062694 035 $a(PQKBWorkID)11018533 035 $a(PQKB)11433198 035 $a(MiAaPQ)EBC769614 035 $a(OCoLC)811414427 035 $a(MdBmJHUP)muse36946 035 $a(DE-B1597)446552 035 $a(OCoLC)979624111 035 $a(DE-B1597)9781400839223 035 $a(Au-PeEL)EBL769614 035 $a(CaPaEBR)ebr10496618 035 $a(CaONFJC)MIL325603 035 $a(OCoLC)757515796 035 $a(EXLCZ)992550000000045679 100 $a20071030d2008 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe theory of taxation and public economics$b[electronic resource] /$fLouis Kaplow 205 $aCourse Book 210 $aPrinceton, N.J. $cPrinceton University Press$dc2008 215 $a1 online resource (495 p.) 300 $aDescription based upon print version of record. 311 $a0-691-13077-9 311 $a0-691-14821-X 320 $aIncludes bibliographical references (p. [417]-454) and index. 327 $aFramework. An integrated view; The social objective -- Optimal taxation. Optimal income taxation; Elaboration and extensions; Income and commodity taxation -- Government expenditures. Transfer payments; Goods and services -- Additional aspects of taxation. Taxation of capital; Taxation of transfers; Taxation and social security; Taxation of families -- Distributive justice and social welfare. Welfare; Social welfare function; Other normative criteria. 330 $aThe 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. This fresh approach should change thinking, research, and teaching for decades to come. Building on the work of James Mirrlees, Anthony Atkinson and Joseph Stiglitz, and subsequent researchers, and in the spirit of classics by A. C. Pigou, William Vickrey, and Richard Musgrave, this book steps back from particular lines of inquiry to consider the field as a whole, including the relationships among different fiscal instruments. Louis Kaplow puts forward a framework that makes it possible to rigorously examine both distributive and distortionary effects of particular policies despite their complex interactions with others. To do so, various reforms--ranging from commodity or estate and gift taxation to regulation and public goods provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform package holds much constant while leaving in play the distinctive effects of the policy instrument under consideration. By applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross-fertilization and yields solutions to previously intractable problems. 606 $aFinance, Public 606 $aTaxation 606 $aIncome tax 606 $aWelfare economics 606 $aDistributive justice 608 $aElectronic books. 615 0$aFinance, Public. 615 0$aTaxation. 615 0$aIncome tax. 615 0$aWelfare economics. 615 0$aDistributive justice. 676 $a336.2001 700 $aKaplow$b Louis$0118902 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910456706503321 996 $aTheory of taxation and public economics$9784009 997 $aUNINA