Handbook of Public EconomicsMartin Feldstein, A.J. Auerbach Elsevier, 1 серп. 1985 р. - 483 стор. The first volume of the Handbook of Public Economics contains eight essays on various topics in Public Economics by international leaders in the field. It begins with an historical perspective on the growth of the area as a whole, and subsequent essays focus on the theory and evidence about the impact of taxation on economic behavior. The material presents an up-to-date survey of the field of public economics by those actually doing work on the frontier of the subject, and is written in a manner that renders it useful to the public finance specialist, whilst remaining understandable for the student and non-specialist. |
Зміст
Chapter 2 The Theory of Excess Burden and Optimal Taxation | 61 |
Chapter 3 Public Sector Pricing | 129 |
Chapter 4 Taxes and Labor Supply | 213 |
Chapter 5 The Effects of Taxation on Savings and Risk Taking | 265 |
Chapter 6 Tax Policy in Open Economies | 313 |
Effects on Housing Decisions Efficiency and Equity | 375 |
Chapter 8 The Taxation of Natural Resources | 421 |
| 473 | |
Загальні терміни та фрази
American Economic Review analysis assume assumption behavior budget set capital changes commodity compensated compensating variation consider constraint consumer consumption curve deadweight loss discussion distortions distribution econometric economic rents effects of taxation efficiency elasticity empirical equal equation equilibrium estimates excess burden expenditure factor Feldstein fiscal fishery given Hausman housing services important income effect income tax increase individual inputs interest investment Journal of Economics Journal of Public labor supply marginal rate marginal tax rate maximizing measure Musgrave numeraire optimal tax optimal taxation optimum output portfolio problem producer prices production profits progressive tax proportional tax Public Economics public finance public pricing public sector quota rate of return reduced rent resource saving Section shadow prices Slutsky equation social security social welfare function Stiglitz studies subsidy substitution effect tariff tax incidence tax system theory tion trade utility function wage welfare zero
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Сторінка 16 - The subjects of every State ought to contribute towards the support of the government, as nearly as possible in proportion to their respective abilities ; that is, in proportion to the revenue they respectively enjoy under the protection of the State .... In the observation or neglect of this maxim, consists what is called the equality 'or inequality of taxation.
Сторінка 5 - that the very best of all plans of finance is to spend little, and the best of all taxes is that which, is the least in amount.
Сторінка 23 - Which considered, the equality of imposition, consisteth rather in the equality of that which is consumed than of the riches of the persons that consume the same. For what reason is there...
Сторінка 25 - Every tax ought to be so contrived as both to take out and to keep out of the pockets of the people as Little as possible, over and above what it brings into the public treasury of the state.
Сторінка 4 - The third and last duty of the sovereign or commonwealth is that of erecting and maintaining those public institutions and those public works, which, though they may be in the highest degree advantageous to a great society, are, however, of such a nature, that the profit could never repay the expense to any individual or small number of individuals, and which it, therefore, cannot be expected that any individual or small number of individuals should erect or maintain.
Сторінка 18 - For what reason ought equality to be the rule in matters of taxation ? For the reason that it ought to be so in all affairs of government. As a government ought to make no distinction of persons or classes in the strength of their claims on it, whatever sacrifices it requires from them should be made to bear as nearly as possible with the same pressure upon all, which, it must be observed, is the mode by which least sacrifice is occasioned on the whole.
Сторінка 24 - ... the proper mode of assessing an income tax would be to tax only the part of income devoted to expenditure, exempting that which is saved. For when saved and invested (and all savings, speaking generally, are invested) it thenceforth pays income tax on the interest or profit which it brings, notwithstanding that it has already been taxed on the principal. 'Unless, therefore, savings are exempted from income tax, the contributors are twice taxed on what they save, and only once on what they spend.
Сторінка v - ... SWEENEY This Handbook is in 3 volumes. The first two deal with environment and renewable resources. The third volume will deal primarily with non-renewable resources. Together, these three volumes cover the whole range of topics falling under the broad heading of Natural Resources Economics. They are a definitive source, reference, and teaching supplement for use by professional researchers and advanced graduate students.
Сторінка 5 - Thus bridges are built, harbours opened, ramparts raised, canals formed, fleets equipped, and armies disciplined, everywhere, by the care of government, which, though composed of men subject to all human infirmities, becomes, by one of the finest and most subtle inventions imaginable, a composition which is in some measure exempted from all these infirmities.
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