The Distribution of Tax Burdens brings together for the first time the most important published papers on tax incidence written in the past 50 years. The editors, two leading scholars in public finance, have written an authoritative introduction which provides a concise and thorough summary of the key developments in the field during this time.This comprehensive volume presents seminal writings covering the distributional impact of taxes in partial and general equilibrium models as well as in imperfectly competitive settings. The editors have also included significant recent contributions on tax incidence in dynamic settings including the important emerging literature on lifetime tax incidence. The articles have been arranged to allow the reader to understand the context and historical development of the field. This volume will be invaluable to graduate students and all scholars interested in the distribution of taxes in modern economies.

The United States faces enormous challenges in the energy area. Climate change, biofuels policy, energy security, and environmental degradation are all intimately bound up with energy production and consumption. Historically, the federal government has relied on tax subsidies to effect energy policy. With mounting federal deficits, policymakers and advocates are increasingly calling for a rethinking of our energy tax policy. How can the federal tax code strengthen environmental policy and reduce security concerns in the area of energy? This book brings together leading tax scholars to answer this question. The authors tackle such difficult problems as climate change, efficient taxation of oil and gas, and optimal oil tax policy in a world with OPEC oil producers dominating world oil supply. This volume presents a number of innovative policy suggestions backed by sophisticated and cutting-edge research carried out by leading scholars in the area of energy taxation. Scholars and policymakers alike will appreciate the incisive analysis and discussion of critical issues that are part of the twenty-first-century energy challenge.

The United States face enormous challenges in the energy area. Climate change, biofuels policy, energy security and environmental degradation are all intimately bound up with energy production and consumption. Historically, the federal government has relied on tax subsidies to effect energy policy. With mounting federal deficits, policymakers and advocates are increasingly calling for a rethinking of our energy tax policy. How can the federal tax code strengthen environmental policy and reduce security concerns in the area of energy? The authors tackle such difficult problems as climate change, efficient taxation of oil and gas, and optimal oil tax policy in a world with OPEC oil producers dominating world oil supply. This volume presents a number of innovative policy suggestions backed by sophisticated and cutting-edge research carried out by leading scholars in the area of energy taxation.

Most people would agree that it makes sense to tax a company that pollutes in a way that directly reflects the amount of environmental and social damage it has done. Yet in practice, such taxes are fraught with difficulty and have far-reaching implications. A company facing a new tax may lay off workers, for example, exacerbating an unemployment problem. This volume focuses on such external issues and examines in detail the trade-offs involved in designing policies to deal with environmental problems. Reflecting the broad nature of the subject, the contributors include leading economists in the areas of public finance, industrial organization and trade theory, as well as environmental economists. Integrating both theoretical and empirical methods, they examine environmental policy design as it relates to location decisions, compliance costs, administrative costs, effects on research and development, and international factor movements. Shedding light on an extraordinarily complex and important topic, this collection should be of interest to all those involved in designing effective environmental policy.