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The economics of tax policy

Author: Alan J Auerbach; Kent A Smetters
Publisher: New York, NY : Oxford University Press, [2017]
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
"The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforward overview of recent research in the economics of taxation. Tax policies generate considerable debate among the public, policymakers, and scholars. These disputes have grown more heated in the United States as the incomes of the wealthiest 1 percent and the  Read more...
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Document Type: Book
All Authors / Contributors: Alan J Auerbach; Kent A Smetters
ISBN: 9780190619725 0190619724
OCLC Number: 959595513
Description: x, 390 pages : illustrations ; 25 cm
Contents: 1. Tax Reform in a Changing Economy / Alan Auerbach and Kent Smetters --
2. Effects of Income Tax Changes on Economic Growth / William G. Gale and Andrew A. Samwick --
Commentary on Chapter 2 / Kevin Hassett --
3. Environmental Taxation / Roberton C. Williams III --
Commentary on Chapter 3 / Don Fullerton --
4. Tax Compliance and Enforcement : An Overview of New Research and Its Policy Implications / Joel Slemrod --
Commentary on Chapter 4 / David Weisbach --
5. Economic and Distributional Effects of Tax Expenditure Limits / Len Burman, Eric Toder, Daniel Berger, and Jeffrey Rohaly --
Commentary on Chapter 5 / Louis Kaplow --
6. Tax Benefits for College Attendance / Susan Dynarski and Judith Scott-Clayton --
Commentary on Chapter 6 / David Figlio --
7. Tax Policy toward Low-Income Families / Hilary Hoynes and Jesse Rothstein --
Commentary on Chapter 7 / Diane Whitmore Schanzenbach --
8. The Economics of Corporate and Business Tax Reform / Dhammika Dharmapala --
Commentary on Chapter 8 / Rosanne Altshuler --
9. US Capital Gains and Estate Taxation : A Status Report and Directions for a Reform / Wojciech Kopczuk --
Commentary on Chapter 9 / James M. Poterba --
10. Tax Policy and retirement Savings / John N. Friedman --
Commentary on Chapter 10 / Brigitte C. Madrian --
11. Fundamental Tax Reform : A Comparison of Three Options / Alan D. Viard --
Commentary on Chapter 11 / James R. Hines Jr.
Responsibility: edited by Alan J. Auerbach and Kent Smetters.

Abstract:

The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides an accessible overview of recent research in the  Read more...

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All the essays are based on rigorous empirical research and most of the authors are economists, but considerable care has been taken to maintain accessibility for non-specialists and interest for Read more...

 
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