Economics of tax law / edited by David A. Weisbach.

Format:

Book

Contributor:

Weisbach, David A.

Edward Elgar Publishing.

Series:

Economic approaches to law ; 19.

Economic approaches to law ; 19

Language:

English

Subjects (All):

Taxation--Law and legislation.

Taxation.

Law and economics.

Physical Description:

1 online resource (2 v. (1,408 p.)) : ill. ; cm.

Place of Publication:

Cheltenham, UK ; Northampton, MA : Edward Elgar, 2008.

Summary:

Taxation has long been the subject of study by both lawyers and economists - pre-dating the law and economics movement - but the gap in the understanding ok4460.4f one another's methodology appears to have widened over time. This important two-volume set aims to address this gap, presenting a selection of papers which have been carefully chosen by the editor not only for their application of economics to distinctly legal issues in the field of taxation, but also for their use of an economic analysis that is relevant and penetrable for lawyers and legal scholars. The collection begins with papers that explore the difference between economic and traditional legal approaches to tax problems. Volume I then focuses on commodity taxation, tax incidence and distribution, progressivity, income taxation, consumption and the choice of tax base. Volume II then turns to more procedural aspects of tax, such as the implementation of the tax base, administration and compliance (including tax shelters), the taxable unit and tax expenditures. This collection will provide an invaluable reference source for lawyers, economists and any student of tax law.

Contents:

Recommended readings (Machine generated): Andrews, William D. (1989), 'The American Law Institute Federal Income Tax Project', Reporter's Study Draft.

Atkinson, Anthony and Joseph E. Stiglitz (1976), 'The design of tax structure: Direct versus indirect taxation', Journal of Public Economics, 6, 55-75.

Diamond, Peter A. and James Mirrlees (1971a), 'Optimal taxation and public production I: Production efficiency', American Economic Review, 61, 8-27.

Diamond, Peter A. and James Mirrlees (1971b), 'Optimal taxation and public production II: Tax rules', American Economic Review, 61, 261-78.

Graetz, Michael (2003), Foundations of International Income Taxation, New York: Foundation Press.

Hall, Robert E. and Dale Jorgenson (1967), 'Tax policy and investment behavior', American Economic Review, 57, 391-414.

Kaplow, Louis (1986), 'An economic analysis of legal transitions', Harvard Law Review, 99, 511-618.

Mirrlees, James (1971), 'An exploration in the theory of optimum income taxation', Review of Economic Studies, 38, 175-208.

Ramsey, Frank P. (1927), 'A contribution to the theory of taxation', Economic Journal, 37, 47-61.

Shaviro, Daniel (2000), When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity, Chicago: University of Chicago Press, 606-37.

The Department of the Treasury (1992), Integration of the Individual and Corporate Tax Systems, Taxing Business Income Once, Miscellaneous Tax Policy Documents: Archive (January), http://treas.gov/ offices/tax-policy/library/integration-paper/

Warren, Alvin C. Jr. (1993), The American Law Institute Federal Income Tax Project, Reporter's Study of Corporate Tax Integration.

Thomas D. Griffith (1993), 'Should "Tax Norms" be Abandoned? Rethinking Tax Policy Analysis and the Taxation of Personal Injury Recoveries', Wisconsin Law Review, 1993, 1115-61

Louis Kaplow (1989), 'Horizontal Equity: Measures in Search of a Principle', National Tax Journal, XLII (2), June, 139-54

William J. Baumol and David F. Bradford (1970), 'Optimal Departures from Marginal Cost Pricing', American Economic Review, LX (3), June, 265-83

David A. Weisbach (2000), 'An Efficiency Analysis of Line Drawing in the Tax Law', Journal of Legal Studies, XXIX (1, Part 1), January, 71-97

Michael J. Graetz (1995), 'Paint-by-Numbers Tax Lawmaking', Columbia Law Review, 95 (3), April, 609-82

Boris I. Bittker (1975), 'Tax Shelters and Tax Capitalization or Does the Early Bird Get a Free Lunch?', National Tax Journal, XXVIII(4), December, 416-19

Boris I. Bittker (1979), 'Equity, Efficiency, and Income Tax Theory: Do Misallocations Drive Out Inequities?', San Diego Law Review, 16 (4), July, 735-48

Joseph Bankman and Thomas Griffith (1987), 'Social Welfare and the Rate Structure: A New Look at Progressive Taxation', California Law Review, 75 (6), December, 1905-67

Joel Slemrod, Shlomo Yitzhaki, Joram Mayshar and Michael Lundholm (1994), 'The Optimal Two-Bracket Linear Income Tax', Journal of Public Economics, 53, 269-90

George A. Akerlof (1978), 'The Economics of "Tagging" as Applied to the Optimal Income Tax, Welfare Programs, and Manpower Planning', American Economic Review, 68 (1), March, 8-19

Albert L. Nichols and Richard J. Zeckhauser (1982), 'Targeting Transfers through Restrictions on Recipients', American Economic Review, Papers and Proceedings, 72 (2), May, 372-7

Louis Kaplow (2006), 'On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal', Journal of Public Economics, 90, 1235-50

Louis Kaplow (2004), 'On the (Ir)Relevance of Distribution and Labor Supply Distortion to Government Policy', Journal of Economic Perspectives, 18 (4), Fall, 159-75

Louis Kaplow (1994), 'Taxation and Risk Taking: A General Equilibrium Perspective', National Tax Journal, XLVII (4), 789-98

Alvin C. Warren, Jr. (1996), 'How Much Capital Income Taxed Under an Income Tax Is Exempt Under a Cash Flow Tax?', Tax Law Review, 52 (1), Fall, 1-16

William D. Andrews (1974), 'A Consumption-Type or Cash Flow Personal Income Tax', Harvard Law Review, 87 (6), April, 1113-88

Alvin Warren (1980), 'Would a Consumption Tax Be Fairer Than an Income Tax?', Yale Law Journal, 89, 1081-124

Joseph Bankman and David A. Weisbach (2006), 'The Superiority of an Ideal Consumption Tax Over an Ideal Income Tax', Stanford Law Review, 50, March, 1413-56

Michael J. Graetz (1977), 'Legal Transitions: The Case of Retroactivity in Income Tax Revision', University of Pennsylvania Law Review, 126 (1), November, 47-87

David F. Bradford (1996), 'Consumption Taxes: Some Fundamental Transition Issues', in Michael J. Boskin (ed.), Frontiers of Tax Reform, Stanford, CA: Hoover Institution Press, 123-50

David F. Bradford (1998), 'Transition to and Tax-Rate Flexibility in a Cash-Flow-Type Tax', in James M. Poterba (ed.), Tax Policy and the Economy, Volume 12, Cambridge, MA: MIT Press, 151-72

David A. Weisbach (2000), 'Ironing Out the Flat Tax', Stanford Law Review, 52 (3), February, 599-664

Harry Grubert and T. Scott Newlon (1995), 'The International Implications of Consumption Tax Proposals', National Tax Journal, XLVIII (4), 619-47

William D. Andrews (1983), 'The Achilles' Heel of the Comprehensive Income Tax', in Charls E. Walker and Mark A. Bloomfield (eds), New Directions in Federal Tax Policy for the 1980s, Cambridge, MA: Ballinger Publishing Company, 278-85

Alan J. Auerbach and David F. Bradford (2004), 'Generalized Cash-Flow Taxation', Journal of Public Economics, 88, 957-80

Daniel I. Halperin (1986), 'Interest in Disguise: Taxing the "Time Value of Money"', Yale Law Journal, 95 (3), January, 506-52

Alvin C. Warren, Jr. (1993), 'Financial Contract Innovation and Income Tax Policy', Harvard Law Review, 107 (2), December, 460-92

Noël B. Cunningham and Deborah H. Schenk (1993), 'The Case for a Capital Gains Preference', Tax Law Review, 48 (3), Spring, 319-80

Michael G. Allingham and Agnar Sandmo (1972), 'Income Tax Evasion: A Theoretical Analysis', Journal of Public Economics, 1, 323-38

Shlomo Yitzhaki (1974), 'A Note on Income Tax Evasion: A Theoretical Analysis', Journal of Public Economics, 3, 201-2

Shlomo Yitzhaki (1979), 'A Note on Optimal Taxation and Administrative Costs', American Economic Review, LXIX (3), June, 475-80

Joel Slemrod and Shlomo Yitzhaki (1996), 'The Cost of Taxation and the Marginal Efficiency Cost of Funds', International Monetary Fund Staff Papers, 43 (1), March, 172-98

Joel Slemrod and Wojciech Kopczuk (2002), 'The Optimal Elasticity of Taxable Income', Journal of Public Economics, 84, 91-112

Joseph Bankman (1999), 'The New Market in Corporate Tax Shelters', Tax Notes, 83, 1775-95

David A. Weisbach (1999), 'Formalism in the Tax Law', University of Chicago Law Review, 66, 860-86

Boris I. Bittker (1975), 'Federal Income Taxation and the Family', Stanford Law Review, 27 (6), July, 1389-463

Edward J. McCaffery (1993), 'Taxation and the Family: A Fresh Look at Behavioral Gender Biases in the Code', UCLA Law Review, 40, 983-1060

Stanley S. Surrey (1970), 'Tax Incentives as a Device for Implementing Government Policy: A Comparison with Direct Government Expenditures', Harvard Law Review, 83 (4), February, 705-38

Boris I. Bittker (1967), 'A "Comprehensive Tax Base" as a Goal of Income Tax Reform', Harvard Law Review, 80 (5), March, 925-85

Anne L. Alstott (1995), 'The Earned Income Tax Credit and the Limitations of Tax-Based Welfare Reform', Harvard Law Review, 108 (3), January, 533-92.

Notes:

"An Elgar Reference collection".

The recommended readings are available in the print version, or may be available via the link to your library's holdings.

Includes bibliographical references and index.

ISBN:

1-78536-688-2

OCLC:

175647735