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Author : Dieter Bös
Publisher :
ISBN 13 :
Total Pages : 292 pages
Book Rating : 4.F/5 ( download)
Download or read book Beiträge zur neueren Steuertheorie written by Dieter Bös and published by . This book was released on 1984 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Peter Lambert
Publisher : Manchester University Press
ISBN 13 : 9780719057328
Total Pages : 338 pages
Book Rating : 4.0/5 (573 download)
Download or read book The Distribution and Redistribution of Income written by Peter Lambert and published by Manchester University Press. This book was released on 2001 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an up-to-date synthesis of the many standards of distributional analysis used in the fields of social policy, welfare theory, and public finance. Using only basic constructions of calculus, probability, and the economics of consumer behavior, it develops a consistent mathematical approach into a self-contained and unified treatment of the distribution and redistribution of income.
Author : Peter J. Lambert
Publisher : Manchester University Press
ISBN 13 : 9780719040597
Total Pages : 326 pages
Book Rating : 4.0/5 (45 download)
Download or read book The Distribution and Redistribution of Income written by Peter J. Lambert and published by Manchester University Press. This book was released on 1993 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Andreas Pfingsten
Publisher : Springer Science & Business Media
ISBN 13 : 3642826520
Total Pages : 139 pages
Book Rating : 4.6/5 (428 download)
Download or read book The Measurement of Tax Progression written by Andreas Pfingsten and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 139 pages. Available in PDF, EPUB and Kindle. Book excerpt: I. II. SOME BASIC REMARKS ON TAXATION 2 11. 1 Foundations 3 I I. 2 Data 11. 3 Principles of Taxation 3 I I I. TAX PROGRESSION I I 1. 1 Preliminary Definition 6 7 I I I. 2 Reasons for Progressive Taxation of Incomes IV. MEASURING THE DEGREE OF PROGRESSION IV. l Notation 10 IV. 2 Measures Suggested by Musgrave/Thin 12 IV. 3 Comparison of these Measures 14 IV. 4 A Reason for Using the RIP 17 IV. 5 The Way to Go 17 V. DIFFERENT CONCEPTS OF INEQUALITY V. l Lorenz Curves 19 V. 2 Absolute Inequality-Aversion 19 V. 3 Mixed Inequality-Aversion 20 VI. LOCAL MEASURES OF TAX PROGRESSION VI. l Building Blocks 23 VI. 2 Directly Inequality-Equivalent Tax Functions 26 VI. 3 Directly Inequality-Preserving Tax Functions 29 VI. 4 Scale Invariance 31 VI. 5 Type A 32 VI. 6 Implications 33 VI. 7 Type B 44 VI. 8 Implications 46 VI. 9 Further Desiderata for Type A Measures 50 VI. 10 Conclusions 59 VI VII. PROGRESSION AND THE DESIGN OF TAX FUNCTIONS VII. l Introduction 62 VII. 2 Constant Progressivity Tax Functions 62 VII. 3 Tax Revenue Conditions 71 VI I. 4 The German Income Tax Function and Income Distribution 1981 73 VII. 5 #-Cocop Tax Functions for Germany 78 VIi I. GLOBAL MEASURES OF TAX PROGRESSION VIlLi The Problem 83 VIII. 2 Desirable Properties 84 VIII. 3 Suggestions in the Literature 85 VIII.
Author : Dieter Bös
Publisher : Springer Science & Business Media
ISBN 13 : 3642749992
Total Pages : 219 pages
Book Rating : 4.6/5 (427 download)
Download or read book The Political Economy of Progressive Taxation written by Dieter Bös and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 219 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents papers which were given at a conference of the Liberty Fund, Washington, co-sponsored by the Carl-Menger Institute, Vienna. The conference took place in Vienna in January 1988. All papers were subject to a refereeing process; some of them had to be revised very extensively. The economics of progressive taxation have been a research topic ever since economists have dealt with the economic role of the state. Old puzzles are the best: the theoretical underpinning of progressivity still is not fully convincing, even after 200 years of economic research. In the present volume we succeeded in publishing some contributions of outstanding economists which present their visions of the topic. Niskanen distinguishes two types of contributions of public choice analysis to understanding and evaluating the tax and transfer system in modern economics: the positive analysis, which examines the issue of how a tax and transfer system would look if it were established by a government subject to majority rule; . and the normative analysis, which tries to discern an optimal system of taxes and transfers. In the normative case the author distinguishes between the "libertarian perspective", in which each person has full rights to any property that he has acquired legally and in which transfers are determined entirely by the preferences of the donors, and the so-called "constitutional perspective" , in which each person elects the rules affecting taxes without knowledge of his position in the post constitutional distribution.
Author : W. Gaertner
Publisher : Springer Science & Business Media
ISBN 13 : 3642884083
Total Pages : 417 pages
Book Rating : 4.6/5 (428 download)
Download or read book The Economics of the Shadow Economy written by W. Gaertner and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: Robbery, larceny, blackmail, fraud, and other crimes with economic motives are likely to be as old as mankind, and the evasion of taxes and economic regulations can be assumed to begin with the introduction of taxes and economic regulations. Thus the shadow economy is certain ly not a new phenomenon. However, economists did not pay much attention to it until quite recently. P. GUTMANN in his pioneering article "The Subterranean Economy" (Financial Analysts Journal, Nov/Dec 1977, p. 24- 27) was first to point out that unreported economic activity cannot (or, at least, can no longer) be considered as a "quantite negligeable". Challenged by GUTMANN's hypothesis many economists have then tried to assess the quantitative and qualitative importance of the shadow economy (commonly also known as the underground, or subterranean, or black, or unreported economy, and by other names). There seems to be wide agreement nowadays that the shadow economy has not only reached a substantial portion of total economic activity in both Eastern and Western countries but that it is also growing at rates which can no longer be experienced in the official sector. The existence of a considerable volume of unreported economic activities implies that important macroeconomic variables are biased in the official statistics. The rate of unemployment, for example, may be over-estimated while production figures, on the other hand, tend to be underrated. The government could thus be mislead and choose inadequate policies.
Author : Ignazio Angeloni
Publisher : Cambridge University Press
ISBN 13 : 1139438816
Total Pages : 515 pages
Book Rating : 4.1/5 (394 download)
Download or read book Monetary Policy Transmission in the Euro Area written by Ignazio Angeloni and published by Cambridge University Press. This book was released on 2003-12-04 with total page 515 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 2003 book offers the most systematic analysis available of the impact of European Central Bank monetary policy on the national economies of the Eurozone. Analysing macro and micro-economic evidence, with chapters by central bank economists, including a discussion chapter by eminent macroeconomists, it is an essential contribution to research on the subject.
Author : Christian Seidl
Publisher : Springer Science & Business Media
ISBN 13 : 3642696562
Total Pages : 217 pages
Book Rating : 4.6/5 (426 download)
Download or read book Lectures on Schumpeterian Economics written by Christian Seidl and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nobel laureate Sir John Hicks has with good reason called the third quarter of the 1 twentieth century the age of Keynes • Sir John nevertheless diagnosed a crisis of Keynesian economics even before this period had expired. But if only a few gifted scholars had foreseen the crisis of Keynesian economics before 1975, this year at least marked the ultimate disenchantment of Keynesian economics. Keynesian economic policy proved ineffective to cope with the economic challenges of the late seventies: unemployment, inflation, and stagnation of economic growth. Alarmed governments resorted to more and more intense remedies out of the Keynesian box of Pandora. But all they got was the creation of additional difficulties, aggravating the situation still more: soaring public debt, extraordinary balance-of-payments deficits, and economic instability. It had been argued until quite recently that capi talism could have survived only "in the oxygen tent of government deficit spend 2 ing ". But it has become patent since the mid-seventies that it is first and foremost the Keynesian oxygen tent that has produced the present embarrassment of capital ist economies. The present economic malaise in nearly all Western countries has accordingly led to considerable unrest in the economics profession. Somewhat reminiscent of the thirties, a feverish search for alternatives to the prevailing but insufficient econ omic doctrine has begun. Among the candidates to be screened, Schumpeterian economics takes a prominent place.
Author : Horst Siebert
Publisher : Routledge
ISBN 13 : 1000309363
Total Pages : 281 pages
Book Rating : 4.0/5 (3 download)
Download or read book Reforming Capital Income Taxation written by Horst Siebert and published by Routledge. This book was released on 2019-07-11 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores the tax incentives and disincentives to investment in an open economy framework allowing cross-border portfolio and direct investment.
Author : Wolfgang Eichhorn
Publisher : Springer Science & Business Media
ISBN 13 : 3642790372
Total Pages : 1021 pages
Book Rating : 4.6/5 (427 download)
Download or read book Models and Measurement of Welfare and Inequality written by Wolfgang Eichhorn and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 1021 pages. Available in PDF, EPUB and Kindle. Book excerpt: The literature on economic problems connected with measuring and modelling of welfare and inequality has grown rapidly within the last decade. Since this literature is scattered throughout a great number of journals on economics, economic theory, econometrics, and statisties, it is difficult to get an adequate picture of the present state of the art. Therefore books should appear from time to time, which offer a representative cross-section of the latest results of research on: the subject. This book offers such material. It contains 54 articles by 84 authors from four of the five continents. Each paper has been reviewed by two referees. As a conse quence, the contributions of this book are revised versions, or, in many cases, revised revisions of the original papers. The book is divided into four parts. Part I: Measurement of Inequality and Poverty This part contains eleven papers on theory and empirical applications of inequa lity and/or poverty measures. Two contributions deal with, among other things, experimental findings on questions concerning the acceptance of distributional axioms. Part II: Taxation and Redistribution Distributional or, rather, redistributional aspects play an important role in Part II. The topics of the 14 papers included in this part range from tax progressivity and redistribution, allocative consequences of splitting under income taxation, and connections between income tax and cost-of-living indices to merit goods and welfarism as well as to welfare aspects of tax reforms.
Author : Jacques Silber
Publisher : Springer Science & Business Media
ISBN 13 : 9401144133
Total Pages : 669 pages
Book Rating : 4.4/5 (11 download)
Download or read book Handbook of Income Inequality Measurement written by Jacques Silber and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 669 pages. Available in PDF, EPUB and Kindle. Book excerpt: Amartya Sen "Equality," I spoke the word As if a wedding vow Ah, but I was so much older then, I am younger than that now. Thus sang Bob Dylan in 1964. Approbation of equality varies not only with our age (though it is not absolutely clear in which direction the values may shift over one's life time), but also with the spirit of the times. The 1960s were good years for singing in praise of equality. The spirit of the present times would probably be better reflected by melodies in admiration of the Federal Reserve System. And yet the technical literature on the evaluation and measurement of economic inequality has grown remarkably over the last three decades. Even as actual economic policies (especially in North America and Europe) have tended to move towards focusing on virtues other than the avoidance of economic inequality, the professional literature on assessing and gauging economic inequality has taken quite a jump forward. A great many different problems have been addressed and effectively sorted out, and new problems continue to be posed and analyzed. The Contents: A Review Jacques Silber has done a great service to the subject by producing this collection of admirablyhelpful and illuminating papers on different aspects of the measurement of income inequality. The reach of this collection is quite remarkable. Along with a thorough overview from the editor himself, the major areas in this complex field have been carefully examined and accessibly discussed.
Author : Dieter Bös
Publisher : Elsevier
ISBN 13 : 1483193233
Total Pages : 480 pages
Book Rating : 4.4/5 (831 download)
Download or read book Public Enterprise Economics written by Dieter Bös and published by Elsevier. This book was released on 2014-07-15 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advanced Textbooks in Economics, Volume 23: Public Enterprise Economics: Theory and Application focuses on economics, mathematical economics, and econometrics, including microeconomics, marginal-cost pricing, taxes, and income effects. The manuscript takes a look at the essential parts of public sector pricing models, normative optimum theory, and normative piecemeal theory. Discussions focus on welfare improvements with non-tight constraints, welfare -improving increases of public inefficiency, conditions for optimal prices and quantities, compensating for income effects, and conditions for optimal quality. The book then ponders on marginal-cost pricing, Ramsey pricing, rate of return regulation, and pricing with distributional aims. Topics include comparing distributional and allocative pricing, prices versus taxes, optimum Ramsey policy, influence of Ramsey prices on allocation, distribution, and stabilization, and consequences for allocation, distribution, and stabilization. The publication examines bus and underground services in London, economic theory and empirical analysis, and different approaches towards optimal quality, including empirical studies on bus and underground demand, organizational and political history, and microeconomics of the representative consumer. The book is a valuable source of data for researchers interested in public enterprise economics.
Author : Michael Carlberg
Publisher : Duncker & Humblot
ISBN 13 : 9783428463169
Total Pages : 136 pages
Book Rating : 4.4/5 (631 download)
Download or read book Public debt, taxation and government expenditures in a growing economy written by Michael Carlberg and published by Duncker & Humblot. This book was released on 1988-10 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Georg Tillmann
Publisher : Springer Science & Business Media
ISBN 13 : 3642466699
Total Pages : 142 pages
Book Rating : 4.6/5 (424 download)
Download or read book Equity, Incentives, and Taxation written by Georg Tillmann and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: Redistribution is one of the most fundamental issues in welfare economics. In connection with this term the following questions directly arise: What is a good redistribution ? Which (governmental) instruments should be used to attain it ? Is there a "best instrument" if several of them are available? Or, to express it more generally, which allocations are at all attainable if special instruments are at hand ? All these questions are formulated in an extremely vague way. It will be the task of the following work to make these questions precise and to give answers - as far as possible. It is a matter of course that these answers will not be exhaustive because redistribution is too wide a field. I have used the word "instrument" intentionally. In doing so, Iwanted to indicate that it is not necessary to restrict oneself to income - or commodity taxes as is common place in public finance when aiming at redistribution.
Author : Nagasada Miyawaki
Publisher : Springer Science & Business Media
ISBN 13 : 3642699936
Total Pages : 327 pages
Book Rating : 4.6/5 (426 download)
Download or read book Problems of Advanced Economies written by Nagasada Miyawaki and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: It has been twelve years since the First Symposium on New Problems of Advanced Societies held in November of 1972. During this time, the Second Symposium was held in May of 1976 under the auspices of HWWA-Institut fur Wirtschaftsforschung-Hamburg. As the first oil crisis of 1973-74 was still having its impact, the themes taken up in the Second Symposium were mostly economic in nature. We have now convened the Third Symposium. It is held amidst a difficult and eventful time. Stagflation and kinds of anomic phenomena still torment many countries of the world, even several years after the second oil crisis of 1979. In addition, there have been frequent local disputes and conflicts in various areas, especially in the Middle East, which have further intensified the confrontation between the two superpowers, the United States of America and the Soviet Union. The international organizations such as the United Nations, International Monetary Fund, and the General Agreement on Tariff and Trade, which have contributed to building post-World War II world order and peace, have come to face functional confusion and crisis entering the 1970s. The accumulated debts of the developing nations are enormous and there are many developing countries'which are reaching the point of bankrupcy.
Author : D. Bös
Publisher : Elsevier
ISBN 13 : 0080514707
Total Pages : 472 pages
Book Rating : 4.0/5 (85 download)
Download or read book Pricing and Price Regulation written by D. Bös and published by Elsevier. This book was released on 2015-12-04 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: This clear, precisely written text presents an important branch of the modern, micro-economically based theory of industrial organization and of public finance, utilizing calculus only. Answers are provided to some pertinent economic questions, such as the pricing policies of vote-seeking politicians, of empire-building bureaucrats and of out-put-maximizing and energy-saving public utilities. These policies are compared with the welfare economic benchmark rules e.g. on marginal cost pricing and Ramsey pricing. Great significance is attached to price regulation. The book elucidates the recent replacement of rate of return regulation by price-cap regulation. It also explains why many simple rules like yardstick regulation fail to achieve optimal prices, which shows how complicated it is to induce managers to truthfully reveal their private information. How this can be achieved properly is shown in various principal-agent models on regulation with uncertain costs, uncertain demand and with soft budget constraints.
Author : Georg Schanz
Publisher :
ISBN 13 :
Total Pages : 958 pages
Book Rating : 4.:/5 (3 download)
Download or read book Finanz-archiv written by Georg Schanz and published by . This book was released on 1914 with total page 958 pages. Available in PDF, EPUB and Kindle. Book excerpt:
