The economics of taxation
By: Bernard Salanié.
Publisher: MIT Press
Published: 2003
Place of publication: Cambridge, Mass
Language: eng
Number of pages: 226
Subjects: Taxation
Work titles: Théorie économique de la fiscalité.
Description: This concise introduction to the economic theories of taxation is intuitive yet rigorous, relating the theories both to existing tax systems and to key empirical studies. The book offers a thorough discussion of the consequences of taxes on economic decisions and equilibrium outcomes, as well as useful insights into how policy makers should design taxes. It covers issues of central policy importance, such as taxation of income from capital, environmental taxation, tax credits for low-income families, and the consumption tax.
Notes: "Originally published in France under the title Théorie économique de la fiscalité by Economica, Paris"--T.p. verso.

Includes bibliographical references and index.