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.
General
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