Economics Of Tax Law (2 Volume Set) (Economic Approaches To Law Series) ( 2 Volume Set )

ISBN 10: 1845427556 / ISBN 13: 9781845427559

Edité par Edward Elgar Publishing, 2008

A propos de cet article

This is a Brand-new US Edition. This Item may be shipped from US or any other country as we have multiple locations worldwide.

N° de réf. du vendeur ABNR-189808

Détails bibliographiques

• Titre: Economics Of Tax Law (2 Volume Set) (Economic Approaches To Law Series) ( 2 Volume Set )
• Éditeur: Edward Elgar Publishing
• Date de parution: 2008
• Langue: anglais
• ISBN à 10 chiffres: 1845427556
• ISBN à 13 chiffres: 9781845427559
• Reliure: Couverture rigide
• État de l'article: New

A propos de ce titre

Synopsis

Taxation has long been the subject of study by both lawyers and economists - pre-dating the law and economics movement - but the gap in the understanding of one another's methodology appears to have widened over time. This important two-volume set aims to address this gap, presenting a selection of papers which have been carefully chosen by the editor not only for their application of economics to distinctly legal issues in the field of taxation, but also for their use of an economic analysis that is relevant and penetrable for lawyers and legal scholars.

The collection begins with papers that explore the difference between economic and traditional legal approaches to tax problems. Volume I then focuses on commodity taxation, tax incidence and distribution, progressivity, income taxation, consumption and the choice of tax base. Volume II then turns to more procedural aspects of tax, such as the implementation of the tax base, administration and compliance (including tax shelters), the taxable unit and tax expenditures.

This collection will provide an invaluable reference source for lawyers, economists and any student of tax law.

À propos de l?auteur

Edited by David A. Weisbach, Walter J. Blum Professor and Kearney Director, Program in Law and Economics, University of Chicago Law School, US