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  3. A Contribution to the Pure Theory of Taxation
  • Cited by 103
Publisher:
Cambridge University Press
Online publication date:
January 2013
Print publication year:
1995
Online ISBN:
9781139051972
DOI:
https://doi.org/10.1017/CBO9781139051972
Subjects:
Economics, Macroeconomics, Econometrics and Mathematical Methods
Series:
Econometric Society Monographs (25)
Information

Book description

Now available in paperback this book investigates the way in which tax systems affect economic efficiency and the distribution of welfare. It examines within a unified framework questions that are usually treated in different areas of the literature: institutional economics, positive economics, normative economics, and political economics. It adheres to the rigorous standards of pure theory while paying careful attention to the policy relevance of the arguments. Tax systems are viewed as information extracting devices that generate sets of equilibria of complex geometry. A tax reform methodology is proposed that sheds light on optimal taxes. Social conflicts in the determination of taxes are shown to have effects on social cohesion.

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