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Theory Of Equitable Taxation
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Book Synopsis Theory of Equitable Taxation by : Johann K. Brunner
Download or read book Theory of Equitable Taxation written by Johann K. Brunner and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study offers a systematic analysis of basic questions relating to equitable income taxation. Of course, a definite solution, resting on scientific arguments, cannot be expected for this important field of government activity. However, what is possible, is an exhaustive dis cussion of various aspects of equitable income taxation, thus preparing the ground for reasonable political decisions. I hope that the present book will contribute to this continuing discus sion, presenting results from modern social-choice theory and optimum taxation theory in order to gain further insights into the problem of income taxation. On a fundamental level, social-choice theory is applied in order to in vestigate the normative foundation of different tax rules. Arrow's im possibility theorem forms the starting point of the analysis; as was shown by recent contributions to social-choice theory, this impossibi lity result can be overcome if various degrees of interpersonal utility comparisons are admitted. Using this approach, one can work out the general norms of equity behind familiar tax rules. As a special point, the traditional principle of equal proportional sacrifice will be given a social-choice theoretic foundation in this book. The second level on which tax rules can be discussed, concerns their respective consequences in concrete taxation models. TWo such models are specified in this study, the first one takes gross income of the taxpayers as given, it is contrasted with the second, more complex mod el, where the individual labour-leisure decision is taken into account.
Download or read book Equitable Taxation written by and published by . This book was released on 1892 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Equitable Taxation: Or, The Debtors' Lien by : Manley Howe
Download or read book Equitable Taxation: Or, The Debtors' Lien written by Manley Howe and published by . This book was released on 1878 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Equitable Taxation, and Representation, on a Fixed, General, and Clearly Defined Principle by :
Download or read book Equitable Taxation, and Representation, on a Fixed, General, and Clearly Defined Principle written by and published by . This book was released on 1852 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Theory of Taxation and Public Economics by : Louis Kaplow
Download or read book The Theory of Taxation and Public Economics written by Louis Kaplow and published by Princeton University Press. This book was released on 2010-12-05 with total page 494 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several decades. An original treatment of the subject rather than a textbook synthesis, the book contains new analysis that generates novel results, including some that overturn long-standing conventional wisdom. This fresh approach should change thinking, research, and teaching for decades to come. Building on the work of James Mirrlees, Anthony Atkinson and Joseph Stiglitz, and subsequent researchers, and in the spirit of classics by A. C. Pigou, William Vickrey, and Richard Musgrave, this book steps back from particular lines of inquiry to consider the field as a whole, including the relationships among different fiscal instruments. Louis Kaplow puts forward a framework that makes it possible to rigorously examine both distributive and distortionary effects of particular policies despite their complex interactions with others. To do so, various reforms--ranging from commodity or estate and gift taxation to regulation and public goods provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform package holds much constant while leaving in play the distinctive effects of the policy instrument under consideration. By applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross-fertilization and yields solutions to previously intractable problems.
Book Synopsis A Just Income Tax, how Possible by : George Wirgman Hemming
Download or read book A Just Income Tax, how Possible written by George Wirgman Hemming and published by . This book was released on 1852 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Theory and Practice of Taxation by : David Ames Wells
Download or read book The Theory and Practice of Taxation written by David Ames Wells and published by . This book was released on 1900 with total page 666 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Theory of Inequality and Taxation by : Patricia Apps
Download or read book A Theory of Inequality and Taxation written by Patricia Apps and published by CUP Archive. This book was released on 1981 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: The author presents a theory of institutional inequality in which, in analysing taxation she shows that tax incidence depends upon the causes of inequality.
Book Synopsis Progressive Taxation in Theory and Practice by : Edwin Robert Anderson Seligman
Download or read book Progressive Taxation in Theory and Practice written by Edwin Robert Anderson Seligman and published by . This book was released on 1909 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Encyclopedia of Taxation & Tax Policy by : Joseph J. Cordes
Download or read book The Encyclopedia of Taxation & Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Book Synopsis Equitable Taxation by : Walter E. Weyl
Download or read book Equitable Taxation written by Walter E. Weyl and published by Forgotten Books. This book was released on 2016-07-22 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Equitable Taxation: Six Essays in Answer to the Question, What, if Any, Changes in Existing Plans, Are Necessary to Secure an Equitable Distribution of the Burden of Taxation for the Support of National, State, and Municipal Governments? The enterprise of the Public Opinion Company, Washington, D. C., in originating the able discus sion of this subject will fail of its best results if we do not secure therefrom a reasonable measure of unanimity of views, or common ground upon which to labor for reform. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Book Synopsis Assessing the Theory and Practice of Land Value Taxation by : Richard F. Dye
Download or read book Assessing the Theory and Practice of Land Value Taxation written by Richard F. Dye and published by Lincoln Inst of Land Policy. This book was released on 2010 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: The land value tax is the focus of this Policy Focus Report, Assessing the Theory and Practice of Land Value Taxation. A concept dating back to Henry George, the land value tax is a variant of the property tax that imposes a higher tax rate on land than on improvements, or taxes only the land value. Many other types of changes in property tax policy, such as assessment freezes or limitations, have undesirable side effects, including unequal treatment of similarly situated taxpayers and distortion of economic incentives. The land value tax can enhance both the fairness and the efficiency of property tax collection, with few undesirable effects; land is effectively in fixed supply, so an increase in the tax rate on land value will raise revenue without distorting the incentives for owners to invest in and use their land. A land value tax has also been seen as a way to combat urban sprawl by encouraging density and infill development. Authors Richard F. Dye and Richard W. England examine the experience of those who have implemented the land value tax -- more than 30 countries around the world, and in the United States, several municipalities dating back to 1913, when the Pennsylvania legislature permitted Pittsburgh and Scranton to tax land values at a higher rate than building values. A 1951 statute gave smaller Pennsylvania cities the same option to enact a two-rate property tax, a variation of the land value tax. About 15 communities currently use this type of tax program, while others tried and rescinded it. Hawaii also has experience with two-rate taxation, and Virginia and Connecticut have authorized municipalities to choose a two-rate property tax. The land value tax has been subjected to studies comparing jurisdictions with and without it, and to legal challenges. A land value tax also raises administrative issues, particularly in the area of property tax assessments. Land value taxation is an attractive alternative to the traditional property tax, especially to much more problematic types of property tax measures such as assessment limitations, the authors conclude. A land value tax is best implemented if local officials use best assessing practices to keep land and improvement values up to date; phase in dual tax rates over several years; and include a tax credit feature in those communities where land-rich but income-poor citizens might suffer from land value taxation.
Book Synopsis Tax Fairness by Convention by : Ira Lindsay
Download or read book Tax Fairness by Convention written by Ira Lindsay and published by . This book was released on 2016 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Horizontal equity is the principle that people who earn equal income should owe equal tax. It has gotten a bad name. Although horizontal equity remains a textbook criterion of tax fairness, scholarly literature is largely hostile. Scholars ranging from the legal theorist Louis Kaplow to philosophers Thomas Nagel and Liam Murphy question its conceptual coherence and normative significance. The crux of the case against horizontal equity is that it seems irrational to worry about the relationship between pre-tax income and tax obligations rather than determining tax policy in light of what our best theory of distributive justice tells us is the best post-tax outcome. I argue that horizontal equity is best understood as a compromise principle for people who disagree about deeper principles of distributive justice. The debate over horizontal equity reflects two distinct ways of thinking about fairness. One approach starts with principles that specify a just distribution of income, resources or utility and uses these principles to derive appropriate tax laws. A second approach analyzes fairness norms as stable and mutually advantageous compromises between people who have conflicting interests and differing moral commitments. Proponents and opponents of redistributive taxation can agree that at any given level of redistribution they will each be better off if taxes are horizontally equitable. Horizontally equitable taxation can thus prevent rent-seeking and ideological conflict over tax policy from generating a wasteful patchwork of narrow taxes and tax subsidies. Observing horizontal equity may be unimportant when people agree on ideal principles of justice and the relevant empirical facts. But under more usual conditions of deep moral and empirical disagreement over tax policy, treating pre-tax income as a normative baseline can prevent conflict over distributive questions from leading to wasteful and inequitable tax policy.
Book Synopsis The Income Tax by : Edwin R. A. Seligman
Download or read book The Income Tax written by Edwin R. A. Seligman and published by . This book was released on 2011-05 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Originally published: New York: The Macmillan Company, 1914. xi, 743 pp. Reprint of the second edition, which includes a new chapter on the income tax of 1913. Seligman argues persuasively that graduated income taxes distribute the burden of taxation with greater justice than other systems. After he sets out the fundamental problem of the concept of income taxation, Seligman enhances his theoretical argument with a historical examination of income taxes in Europe and the United States. With a useful index and a thorough bibliography. Edwin R.A. Seligman [1861-1939] was an eminent economist and authority on tax issues. He was admitted to the New York State bar in 1884 and in the same year received an appointment as lecturer in the political science department at Columbia University, where he later became a professor of political economy and finance. Seligman was a cofounder of the American Economic Association, serving as Its president from 1902-1904, and was later president of the National Tax Association (1913-1915). He served as an adviser to New York State and New York City tax commissions and acted as consultant to the League of Nations (1922-1923) and the government of Cuba in 1931. He was the editor in chief of the Encyclopedia of the Social Sciences and editor of the Columbia University series Studies in History, Economics and Public Law. He was the author of numerous titles on taxation and economics including The Shifting and Incidence of Taxation (1892; 3rd ed., 1910), Progressive Taxation in Theory and Practice (1894; 2nd ed. 1908), Economic Interpretation of History (1902; 2nd ed. 1907), Principles of Economics (1907), Studies in Public Finance (1925) and Essays in Economics (1925). "Professor Seligman's advocacy of the income tax in the various papers which were incorporated in [this book] was an important factor in educating the American public to the point where the passage of the Sixteenth Amendment and of the law of 1913 was possible." --5 Columbia Law Review (1915) 292
Book Synopsis Critical Tax Theory by : Bridget J. Crawford
Download or read book Critical Tax Theory written by Bridget J. Crawford and published by Cambridge University Press. This book was released on 2009-06-22 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.
Book Synopsis The Theory of Taxation for Developing Countries by : David M. G. Newbery
Download or read book The Theory of Taxation for Developing Countries written by David M. G. Newbery and published by Oxford University Press, USA. This book was released on 1987 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.
Book Synopsis The Ecology of Tax Systems by : Vito Tanzi
Download or read book The Ecology of Tax Systems written by Vito Tanzi and published by Edward Elgar Publishing. This book was released on 2018-03-30 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically focuses on the role of the ecological environment on taxation; the factors that determine the ecology of taxation; and how the ecology of taxation has changed and may continue to evolve. The implicit, important conclusion is that there are no permanent or universal optimal tax theories: all theories are related to this ecology.
