The Economics of Taxation [Hardcover]

Bernard Salanie (Author)

Book Description

ISBN-10: 0262194864 | ISBN-13: 978-0262194860 | Publication Date: May 9, 2003

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.

Editorial Reviews

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

" 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

"This clear, crisp text will be very valuable for teachers and students alike."--Peter Diamond, 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

Language Notes

Text: English (translation)
Original Language: French

See all Editorial Reviews

Product Details

• Hardcover: 236 pages
• Publisher: The MIT Press (May 9, 2003)
• Language: English
• ISBN-10: 0262194864
• ISBN-13: 978-0262194860
• Product Dimensions: 9.5 x 6 x 0.7 inches
• Shipping Weight: 15.5 ounces (View shipping rates and policies)
• Average Customer Review: 4.0 out of 5 stars  See all reviews (1 customer review)
• Amazon Best Sellers Rank: #615,647 in Books (See Top 100 in Books)

Customer Reviews

Most Helpful Customer Reviews

3 of 3 people found the following review helpful:

4.0 out of 5 stars Very good, March 2, 2009

By 

N. Anderson (Chicago, IL) - See all my reviews
(REAL NAME)   

This review is from: The Economics of Taxation (Hardcover)

A nice overview of tax theory with some empirical summaries as well. Highly recommended for economics graduate students studying taxation.