Tax Economics

Author: Li Hailian
Publisher:
Publish Date: 2004-11-01
Features: This book is divided into ten chapters, starting from the basic concepts of taxation in Chapter 1, to the public goods and external effects in Chapter 2, and the principles of taxation in Chapter 3, as well as the shifting of tax burden in Chapter 4. These chapters primarily focus on theoretical explanations. Chapters 5 and 6 revolve around relevant taxation and economic principles, analyzing the impact of taxation on microeconomic activities and the public economic effects of taxation, respectively. Chapter 7 examines the theory and application of optimal taxation, including optimal commodity taxation and optimal income taxation. Chapters 8 and 9 briefly introduce issues related to tax systems and tax system structures. Finally, Chapter 10 analyzes the economic effects of cross-border taxation. This book can serve as a textbook for undergraduate students in relevant disciplines at universities and colleges, as well as a reference for theoretical researchers or practitioners.