Consumption tax policy and the taxation of capital income / Raymond G. Batina and Toshihiro Ihori.

Format:

Book

Author/Creator:

Batina, Raymond G. (Raymond George)

Contributor:

Ihori, Toshihiro, 1952-

Language:

English

Subjects (All):

Taxation of articles of consumption--Mathematical models.

Taxation of articles of consumption.

Capital levy--Mathematical models.

Capital levy.

Physical Description:

x, 324 pages : illustrations ; 25 cm

Place of Publication:

Oxford ; New York : Oxford University Press, 2000.

Summary:

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.

Notes:

Includes bibliographical references (pages [305]-317) and indexes.

ISBN:

0198297904

OCLC:

43657124