Tax and Transfer Tensions: Designing Direct Tax Structures - Hardcover

Creedy, John

Hardcover

ISBN 10: 0857937529 ISBN 13: 9780857937520

Verlag: Edward Elgar Publishing Ltd, 2011

Inhaltsangabe

This rigorous yet lucid book is concerned with the analysis of tax design and the problems involved in choosing a tax and transfer structure. John Creedy discusses fundamental problems which are then illustrated using relatively simple models.

Following a comprehensive introduction, part II is concerned with the link between economic theory and tax policy, and considers why it is so difficult to design a tax and transfer structure that receives widespread support. Part III explores particular types of tax and transfer structure, and alternative approaches to the choice of tax rates within these systems. Part IV examines tax revenue and its variations, including the concepts of tax revenue elasticity and the elasticity of taxable income, whilst part V offers an examination of two wide-ranging reviews of tax structures. The author argues that economists can make a valuable contribution to rational policy debate by clarifying the nature of the interdependencies and relationships involved.

This comprehensive book will appeal to researchers and graduate students in public finance, public economics and taxation, as well as economists in governmental departments and international organizations.

Contents: Part I: Introduction 1. Introduction and Outline Part II: Theory and Policy 2. Tax and Transfer Tensions 3. Income Tax Structure: Theory and Policy Part III: Tax Functions and Choices 4. The Linear Tax Function 5. Choosing a Linear Income Tax Rate 6. A Loglinear Tax Function 7. A Tax-Free Threshold 8. In-Work Payment With Hours Threshold 9. Welfare-Improving Tax Reforms 10. Policy Evaluations and Value Judgements Part IV: Tax Revenue 11. Fiscal Drag and Tax Revenue Elasticities 12. The Elasticity of Taxable Income 13. Changes in Income Tax Revenue 14. Diagrammatic Treatment of Tax Revenue Part V: Tax Reviews 16. The IFS and Tax by Design

Über diesen Titel

Über die Autorin bzw. den Autor

John Creedy, Wellington School of Business and Government, Victoria University of Wellington, New Zealand

Details zur Ausgabe

• Verlag: Edward Elgar Publishing Ltd
• Erscheinungsdatum: 2011
• Sprache: Englisch
• ISBN 10: 0857937529
• ISBN 13: 9780857937520
• Einband: Tapa dura
• Anzahl der Seiten: 400
• Kontakt zum Hersteller: Nicht verfügbar
• Verantwortliche Person: Nicht verfügbar