[下载]Bernard Salanie的《税收经济学》

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收藏 2007-10-29

The Economics of Taxation (Hardcover) by <a href="http://www.amazon.com/exec/obidos/search-handle-url/002-7036074-4884051?%5Fencoding=UTF8&amp;search-type=ss&amp;index=books&amp;field-author=Bernard%20Salanie">Bernard Salanie</a><li>Hardcover: 236 pages </li><li>Publisher: The MIT Press (June 8, 2003) </li><li>Language: English </li><li>Review "Salanié deserves great credit for presenting the fundamental theory of taxation and its application in a concise and accessible form. Progressing from the basics of tax incidence, through optimal taxation to current policy debates, this book is suitable for a wide audience ranging from advanced undergraduate to beginning graduate students. I would recommend it without hesitation." --Gareth D. Myles, Professor of Economics, University of Exeter, and Institute for Fiscal Studies "This volume offers an ideal introduction to the theoretical literature on tax design and the economic effects of taxation. It is a perfect starting point for graduate students who are just discovering public finance, and a concise reference for those who have already mastered the basics." --James M. Poterba, Mitsui Professor of Economics, MIT "The Economics of Taxation is a useful and concise guide to the modern economic theory of taxation. It will be especially useful for a graduate course in public economics, because the analytics are both sophisticated and well explained. The book nicely relates the modern theories to current policy debates in the United States and Europe, and thoughtfully discusses what theory can and cannot contribute to thse debates." --Joel Slemrod, Paul W. McCracken Collegiate Professor of Business Economics and Public Policy, University of Michigan "This clear, crisp text will be very valuable for teachers and students alike." --Peter A. Diamond, Professor of Economics, MIT Book Description This concise introduction to the economic theories of taxation is intuitive yet rigorous, relating the theories both to existing tax systems and to key empirical studies. The book offers a thorough discussion of the consequences of taxes on economic decisions and equilibrium outcomes, as well as useful insights into how policy makers should design taxes. It covers issues of central policy importance, such as taxation of income from capital, environmental taxation, tax credits for low-income families, and the consumption tax. A knowledge of microeconomics at the advanced undergraduate level is required, but the book contains an appendix with the main results from consumer and producer theory used in the text. Because the study of optimal taxation relies on the theory of optimal control, which is not often taught in economics courses, a second appendix provides the necessary background. </li><li>

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</li><li>Contents Foreword ix Introduction 1 I The Effects of Taxation 13 1 Tax Incidence 15 1.1 Partial Equilibrium 16 1.1.1 The Effect of Payroll Taxes 16 1.1.2 The General Analysis of Partial Equilibrium 19 1.2 General Equilibrium 23 1.2.1 The No-Taxation Economy 23 1.2.2 Introducing Taxes 24 1.2.3 General Remarks 26 1.2.4 Infinitesimal Analysis 27 1.2.5 Final Remarks 33 2 Distortions and Welfare Losses 35 2.1 The Effects of Taxation 38 2.1.1 Labor Supply 38 2.1.2 The Effects of Taxation on Savings 45 2.1.3 Taxation and Risk-Taking 49 2.2 Welfare Losses 52 2.3 Conclusion 57 II Optimal Taxation 59 3 Indirect Taxation 63 3.1 Ramsey’s Formula 63 3.1.1 An Informal Approach 63 3.1.2 The General Model 64 3.1.3 Some Special Cases 69 3.2 Productive Efficiency 73 4 Direct Taxation 79 4.1 The Emergence of the Model 79 4.2 Mirrlees’s Model 83 4.2.1 The Rawlsian Case 84 4.2.2 The General Approach 87 4.2.3 The Quasi-linear Case 91 4.3 Generalizations 96 4.4 Simulations 103 5 MixedTaxation 111 5.1 The Negative Income Tax 111 5.2 Is Indirect Taxation Useful? 113 5.3 Criticisms 117 6 The Taxation of Capital 121 6.1 Applying Classical Results 123 6.2 The Overlapping Generations Model 124 6.3 The Zero Capital Taxation Result 126 6.4 Capital Accumulation 129 6.5 Capital Taxation with an Infinite Horizon 137 6.6 The Incidence of Capital Taxation 141 6.7 Conclusion 142 7 Criticisms of Optimal Taxation 147 7.1 Horizontal Equity 149 7.2 Tax Reforms 152 7.3 Administrative and Political Issues 155 III Some Current Debates 159 8 Low-Income Support 161 8.1 Measuring Poverty 162 8.2 Private Charity and Public Transfers 163 8.3 The Main Benefits 166 8.3.1 Guaranteed Minimum Income 167 8.3.2 The Negative Income Tax 168 8.3.3 Low-Wage Subsidies 168 8.3.4 The Minimum Wage 170 vi Contents 8.4 The Lessons from Theory 171 8.4.1 The Negative Income Tax 171 8.4.2 Low-Wage Subsidies 176 8.4.3 The Guaranteed Minimum Income 179 8.4.4 The Minimum Wage 179 8.5 Empirical Evaluations 181 8.6 Recent Reforms 184 9 The Consumption Tax 187 9.1 Equivalences between Taxes 187 9.2 The Comprehensive Income Tax 188 9.3 The Consumption Tax in Practice 190 10 Environmental Taxation 193 10.1 Optimal Green Taxes 196 10.1.1 The First-Best Case 196 10.1.2 The Second-Best Case 198 10.2 Is There a Double Dividend? 200 Appendixes A Some Basic Microeconomics 207 A.1 Consumer Theory 207 A.1.1 Hicksian and Marshallian Demands 207 A.1.2 The Slustky Equations 209 A.1.3 Interpretation 210 A.2 Producer Theory 211 A.2.1 The Producer’s Problem 211 A.2.2 Factor Demands 211 A.2.3 The Special Case of Constant Returns 213 B Optimal Control 215 Index 219 </li>

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