This second volume of "Lindahl Lectures" discusses radical approaches to taxation and presents a framework for a system which combines a basic guaranteed income and flat income tax rate. The author draws together both optimum tax theory and public choice theory as well as existing econometric studies of incentives. He also describes the model of taxes and benefits which has been developed at the London School of Economics.
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1
Tony Atkinson is an expert on taxation and public economics and comes closer than anyone else today to William Beveridge in his wide and deep knowledge as well as concern for these issues ... Atkinson takes his readers through a complex argument in a lucid fashion ... There is much in this book that is technical but it is indispensable for any one interested in this question ... It is hard to do justice to this fascinating book in a short review. It is a feast as it traverses economics and philosophy and public choice. It is absorbingly written and has a rich bibliography ... valuable. (Social Policy)
Atkinson takes his readers through a complex argument in a lucid fashion ... There is much in this book that is technical but it is indispensable for any one interested in this question. (Social Policy)
This book is an important contribution to the BI literature ... One of Atkinson's principal conclusions is that much more integrated analysis is needed for substantive contributions to public policy. In fact the author's masterly review itself provides a good example of this ... those familiar with Professor Atkinson's work may recognise many of his themes, but this collection usefully integrates them. The book addresses analytical issues which all serious BI campaigners need to be aware of. Moreover it is heartening that such an eminent scholar believes that Basic Income should be on the agenda for any serious discussion of tax and social security reform for the twenty-first century. (Citizen's Income Bulletin)
This is a wonderful book that deserves a wide readership within the public finance community. Upper-division undergraduate through professional. (Choice)
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