Tax Economics: Modern Academic Masterpieces of the World·Economics Series

Author: Sarani
Publisher:
Publish Date: 2005-09-01
Features: This book provides an intuitive yet rigorous introduction to the theory of tax economics. It connects theory with existing tax systems and important empirical research, conducting an in-depth study of the impact of taxes on economic decision-making and equilibrium output, while offering useful references for policymakers on how to design taxes. It covers significant policy issues such as capital gains tax, environmental tax, tax subsidies for low-income families, and consumption tax, among others. Reading this book requires advanced microeconomic knowledge, so we introduce some key results of consumer and producer theory in the appendix. Since the study of optimal tax relies on optimal control theory, and economics courses generally do not cover this theory, the second part of the appendix provides the necessary background knowledge. This book provides an intuitive yet rigorous introduction to the theory of tax economics. It connects theory with existing tax systems and important empirical research, conducting an in-depth study of the impact of taxes on economic decision-making and equilibrium output, while offering useful references for policymakers on how to design taxes. It covers significant policy issues such as capital gains tax, environmental tax, tax subsidies for low-income families, and consumption tax, among others. Reading this book requires advanced microeconomic knowledge, so we introduce some key results of consumer and producer theory in the appendix. Since the study of optimal tax relies on optimal control theory, and economics courses generally do not cover this theory, the second part of the appendix provides the necessary background knowledge.