A contribution to the pure theory of taxation
By: Roger Guesnerie.
Series: [Econometric Society monographs ;; 25]; Econometric Society monographs ;; no. 25.
Publisher: Cambridge University Press
Published: 1995
Place of publication: Cambridge; New York
Language: eng
Number of pages: 299
Subjects: Taxation.
Description: This book investigates the way in which tax systems affect economic efficiency and the distribution of welfare. It examines within a unified framework questions that are usually treated in different areas of the literature: institutional economics, positive economics, normative economics, and political economics. It adheres to the rigorous standards of pure theory while paying careful attention to the policy relevance of the arguments.

Tax systems are viewed as information extracting devices that generate sets of equilibria of complex geometry. A tax reform methodology is proposed that sheds light on optimal taxes. Social conflicts in the determination of taxes are shown to have effects on social cohesion.
Notes: Includes bibliographical references (p. 283-292) and index.
Series statement from jacket.