The abstract is as follows: "This working paper is a forthcoming chapter in the Oxford Handbook of Law and Economics, edited by Francesco Parisi. It provides a brief overview of economic issues in tax law, including distribution and efficiency in general, the role of administrative and political economy concerns in an income tax, the choice between income and consumption taxation, the significance of entity-level taxation of corporations, and the issues raised by base-broadening tax reform."
I am considering adding a short section addressing the basics of tax incidence, an issue which at present I only mention a few times in passing. The problem is that I am only 500 words shy of my overall word limit.
The article is available for download here.
I am hoping that it has some potential to serve as a useful overview/intro paper, such as for law students in tax and tax policy classes.
1 comment:
cool :
http://bemodernhomedesigns.blogspot.com/
Post a Comment