Tax Progressivity and Income Inequality - Couverture rigide

Slemrod, Joel

 
9780521465434: Tax Progressivity and Income Inequality
Couverture rigide
ISBN 10 : 0521465435 ISBN 13 : 9780521465434
Editeur : Cambridge University Press, 1994

Synopsis

This book assembles nine papers on tax progressivity and its relationship to income inequality, written by leading public finance economists. The papers document the changes during the 1980s in progressivity at the federal, state, and local level in the US. One chapter investigates the extent to which the declining progressivity contributed to the well-documented increase in income inequality over the past two decades, while others investigate the economic impact and cost of progressive tax systems. Special attention is given to the behavioral response to taxation of high-income individuals, portfolio behavior, and the taxation of capital gains. The concluding set of essays addresses the contentious issue of what constitutes a 'fair' tax system, contrasting public attitudes towards alternative tax systems to economists' notions of fairness. Each essay is followed by remarks of a commentator plus a summary of the discussion among contributors.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Présentation de l'éditeur

This book assembles nine papers on tax progressivity and its relationship to income inequality, written by leading public finance economists. The papers document the changes during the 1980s in progressivity at the federal, state, and local level in the US. One chapter investigates the extent to which the declining progressivity contributed to the well-documented increase in income inequality over the past two decades, while others investigate the economic impact and cost of progressive tax systems. Special attention is given to the behavioral response to taxation of high-income individuals, portfolio behavior, and the taxation of capital gains. The concluding set of essays addresses the contentious issue of what constitutes a 'fair' tax system, contrasting public attitudes towards alternative tax systems to economists' notions of fairness. Each essay is followed by remarks of a commentator plus a summary of the discussion among contributors.

Revue de presse

"The papers provide sufficient detail on methodology to be valuable to others wanting to work in the area, and are also accessible to a broader audience. The comments of the discussants add considerable value to the volume by providing alternative perspectives. The inclusion of discussant comments and a summary of frequently insightful comments of attendees bring to mind Brookings volumes on public policy issues. This volume should be of interest to a similar audience." Gerald E. Austen, Journal of Economic Literature

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Cambridge University Press
Date d'édition
1994
Langue
anglais
ISBN 10 
0521465435
ISBN 13 
9780521465434
Reliure
Relié
Nombre de pages
376
Coordonnées du fabricant
Cambridge University Press
https://www.cambridge.org/

Via Honduras,15
Pomezia
Italia
71
Italie

Autres éditions populaires du même titre

9780521587761: Tax Progressivity and Income Inequality

Edition présentée

ISBN 10 :  052158776X ISBN 13 :  9780521587761
Editeur : Cambridge University Press, 1997
Couverture souple