Bernard Salanié
The economics of taxation
Bernard Salanié · 2011
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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.
Book details
- Year
- 2011
- Language
- English
- Publisher
- MIT Press
- Editions
- 2
- Pages
- 248
- ISBN
- 9780262303224
Data source: Wikidata
