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Theory of Equitable Taxation: Normative Foundation and Distributive Consequences of Income Taxation (Studies in Contemporary Economics) - Couverture souple
Synopsis
This study offers a theoretical discussion of equity and efficiency aspects of income taxation. The analysis is carried out on two levels. The first one concerns the axiomatic derivation of certain tax principles in the framework of social choice theory. Normative characterizations of the two most familiar principles of the social-welfare-functional approach, namely the utilitarian objective and maximin, are contrasted with characterizations of the principle of equal proportional sacrifice (which may be regarded as the most widely accepted version of the ability-to-pay principle) and of the (formal-democratic) rule of majority voting. As a special case, the outcome of majority voting when individuals have non-egoistic preferences is discussed. On the second level, two specific models are introduced in order to analyze, by methods of optimal-taxation theory, the implications of the tax principles for the distribution of income (or taxes, resp.). Fixed individual incomes are assumed in the first model, while the second one incorporates a free individual labour-leisure choice. Within these models, the distributive consequences of the respective principles are investigated systematically, comparing the results for an optimum lump-sum tax with the more realistic case of linear and nonlinear income taxes.
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Theory of Equitable Taxation: Normative Foundation and Distributive Consequences of Income Taxation (Studies in Contemporary Economics)
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Theory of Equitable Taxation
Edité par
Springer Berlin Heidelberg Jul 1989, 1989
ISBN 10 : 3540514260
ISBN 13 : 9783540514268
Neuf
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Vendeur : BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Allemagne
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Taschenbuch. Etat : Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -This study offers a systematic analysis of basic questions relating to equitable income taxation. Of course, a definite solution, resting on scientific arguments, cannot be expected for this important field of government activity. However, what is possible, is an exhaustive dis cussion of various aspects of equitable income taxation, thus preparing the ground for reasonable political decisions. I hope that the present book will contribute to this continuing discus sion, presenting results from modern social-choice theory and optimum taxation theory in order to gain further insights into the problem of income taxation. On a fundamental level, social-choice theory is applied in order to in vestigate the normative foundation of different tax rules. Arrow's im possibility theorem forms the starting point of the analysis; as was shown by recent contributions to social-choice theory, this impossibi lity result can be overcome if various degrees of interpersonal utility comparisons are admitted. Using this approach, one can work out the general norms of equity behind familiar tax rules. As a special point, the traditional principle of equal proportional sacrifice will be given a social-choice theoretic foundation in this book. The second level on which tax rules can be discussed, concerns their respective consequences in concrete taxation models. TWo such models are specified in this study, the first one takes gross income of the taxpayers as given, it is contrasted with the second, more complex mod el, where the individual labour-leisure decision is taken into account. 232 pp. Englisch. N° de réf. du vendeur 9783540514268
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Theory of Equitable Taxation
Edité par
Springer Berlin Heidelberg, 1989
ISBN 10 : 3540514260
ISBN 13 : 9783540514268
Neuf
Couverture souple
Vendeur : moluna, Greven, Allemagne
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Etat : New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. This study offers a systematic analysis of basic questions relating to equitable income taxation. Of course, a definite solution, resting on scientific arguments, cannot be expected for this important field of government activity. However, what is possible,. N° de réf. du vendeur 4891957
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Theory of Equitable Taxation: Normative Foundation and Distributive Consequences of Income Taxation (Studies in Contemporary Economics)
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Theory of Equitable Taxation | Normative Foundation and Distributive Consequences of Income Taxation
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Taschenbuch. Etat : Neu. Theory of Equitable Taxation | Normative Foundation and Distributive Consequences of Income Taxation | Johann K. Brunner | Taschenbuch | viii | Englisch | 1989 | Springer | EAN 9783540514268 | Verantwortliche Person für die EU: Springer Verlag GmbH, Tiergartenstr. 17, 69121 Heidelberg, juergen[dot]hartmann[at]springer[dot]com | Anbieter: preigu Print on Demand. N° de réf. du vendeur 106367972
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Theory of Equitable Taxation
Edité par
Springer, Springer Jul 1989, 1989
ISBN 10 : 3540514260
ISBN 13 : 9783540514268
Neuf
Taschenbuch
Vendeur : buchversandmimpf2000, Emtmannsberg, BAYE, Allemagne
Évaluation du vendeur 5 sur 5 étoiles
Taschenbuch. Etat : Neu. This item is printed on demand - Print on Demand Titel. Neuware -This study offers a systematic analysis of basic questions relating to equitable income taxation. Of course, a definite solution, resting on scientific arguments, cannot be expected for this important field of government activity. However, what is possible, is an exhaustive dis cussion of various aspects of equitable income taxation, thus preparing the ground for reasonable political decisions. I hope that the present book will contribute to this continuing discus sion, presenting results from modern social-choice theory and optimum taxation theory in order to gain further insights into the problem of income taxation. On a fundamental level, social-choice theory is applied in order to in vestigate the normative foundation of different tax rules. Arrow's im possibility theorem forms the starting point of the analysis; as was shown by recent contributions to social-choice theory, this impossibi lity result can be overcome if various degrees of interpersonal utility comparisons are admitted. Using this approach, one can work out the general norms of equity behind familiar tax rules. As a special point, the traditional principle of equal proportional sacrifice will be given a social-choice theoretic foundation in this book. The second level on which tax rules can be discussed, concerns their respective consequences in concrete taxation models. TWo such models are specified in this study, the first one takes gross income of the taxpayers as given, it is contrasted with the second, more complex mod el, where the individual labour-leisure decision is taken into account.Springer-Verlag GmbH, Tiergartenstr. 17, 69121 Heidelberg 232 pp. Englisch. N° de réf. du vendeur 9783540514268
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Theory of Equitable Taxation : Normative Foundation and Distributive Consequences of Income Taxation
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Taschenbuch. Etat : Neu. Druck auf Anfrage Neuware - Printed after ordering - This study offers a systematic analysis of basic questions relating to equitable income taxation. Of course, a definite solution, resting on scientific arguments, cannot be expected for this important field of government activity. However, what is possible, is an exhaustive dis cussion of various aspects of equitable income taxation, thus preparing the ground for reasonable political decisions. I hope that the present book will contribute to this continuing discus sion, presenting results from modern social-choice theory and optimum taxation theory in order to gain further insights into the problem of income taxation. On a fundamental level, social-choice theory is applied in order to in vestigate the normative foundation of different tax rules. Arrow's im possibility theorem forms the starting point of the analysis; as was shown by recent contributions to social-choice theory, this impossibi lity result can be overcome if various degrees of interpersonal utility comparisons are admitted. Using this approach, one can work out the general norms of equity behind familiar tax rules. As a special point, the traditional principle of equal proportional sacrifice will be given a social-choice theoretic foundation in this book. The second level on which tax rules can be discussed, concerns their respective consequences in concrete taxation models. TWo such models are specified in this study, the first one takes gross income of the taxpayers as given, it is contrasted with the second, more complex mod el, where the individual labour-leisure decision is taken into account. N° de réf. du vendeur 9783540514268
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Theory of Equitable Taxation
Edité par
Springer Verlag, 1989
ISBN 10 : 3540514260
ISBN 13 : 9783540514268
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Soft cover
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Soft cover. Etat : Good. 217 pp., bibliography. ex-library, label on spine, stamps on outside edges, stamps on title page, stamp on copyright page, label on last blank page, label inside back cover, text unmarked, good binding 0.0. N° de réf. du vendeur 3540514260UCB042212
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Theory of Equitable Taxation: Normative Foundation and Distributive Consequences of Income Taxation (Studies in Contemporary Economics)
Edité par
Springer, 1989
ISBN 10 : 3540514260
ISBN 13 : 9783540514268
Ancien ou d'occasion
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