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Models and notation are explained each time they are used, so that the reader can open the book at any chapter without needing to refer back to earlier discussions. The book will be of value to specialists working on tax policy and to the general economist interested in a broad survey of research on tax policy. It will also be useful for students interested in learning how research on tax issues is done, especially the technical aspects of manipulating models, deriving predictions, as well as bringing theory and empirical tools to bear on tax policy issues.
This book introduces the substantial literature on consumption tax policy and the taxation of capital income, the early literature on optimal tax theory in dynamic overlapping generations models, the more recent literature on optimal taxation in the Ramsey growth model and models of endogenous growth, and the literature on taxation in open economies.
This book introduces the substantial literature on consumption tax policy and the taxation of capital income, the early literature on optimal tax theory in dynamic overlapping generations models, the more recent literature on optimal taxation in the Ramsey growth model and models of endogenous growth, and the literature on taxation in open economies.