The Economics of Taxation

This collection. . . will give to students of taxation a valuable source of critical writings to aid their studies. -- Citizens Income

Edited by James Alm, Professor and Chair, Department of Economics, Tulane University, US

Contents: Volume I Acknowledgements Introduction James Alm PART I ANALYZING THE EFFECTS OF TAXATION A. Notions of Equity 1. Richard A. Musgrave (1976), ET, OT and SBT 2. H. Peyton Young (1990), Progressive Taxation and Equal Sacrifice 3. Louis Kaplow (1989), Horizontal Equity: Measures in Search of a Principle B. Taxes and Income Distribution 4. Charles E. McLure, Jr. (1975), General Equilibrium Incidence Analysis: The Harberger Model After Ten Years 5. Michael Katz and Harvey S. Rosen (1985), Tax Analysis in an Oligopoly Model 6. Lawrence H. Summers (1983), The Asset Price Approach to the Analysis of Capital Income Taxation 7. James Davies, France St-Hilaire and John Whalley (1984), Some Calculations of Lifetime Tax Incidence 8. Timothy J. Besley and Harvey S. Rosen (1999), Sales Taxes and Prices: An Empirical Analysis 9. John B. Shoven (1976), The Incidence and Efficiency Effects of Taxes on Income from Capital 10. David M. Cutler (1988), Tax Reform and the Stock Market: An Asset Price Approach C. Taxes and Efficiency 11. Arnold C. Harberger (1964), The Measurement of Waste 12. Jerry A. Hausman (1981), Exact Consumers Surplus and Deadweight Loss 13. Edgar K. Browning (1987), On the Marginal Welfare Cost of Taxation 14. Charles L. Ballard, John B. Shoven and John Whalley (1985), The Total Welfare Cost of the United States Tax System: A General Equilibrium Approach D. Taxes and Revenues 15. Don Fullerton (1982), On the Possibility of an Inverse Relationship Between Tax Rates and Tax Revenues E. Taxes and Growth 16. Larry E. Jones, Rodolfo E. Manuelli and Peter E. Rossi (1993), Optimal Taxation in Models of Endogenous Growth F. Taxes and Politics 17. Kevin W.S. Roberts (1977), Voting Over Income Tax Schedules 18. Walter Hettich and Stanley L. Winer (1988), Economic and Political Foundations of Tax Structure PART II OPTIMAL TAXATION 19. Peter A. Diamond and James A. Mirrlees (1971), Optimal Taxation and Public Production II: Tax Rules 20. P.A. Diamond (1975), A Many-Person Ramsey Tax Rule 21. J.A. Mirrlees (1971), An Exploration in the Theory of Optimum Income Taxation 22. Peter A. Diamond (1998), Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates 23. A.B. Atkinson and J.E. Stiglitz (1976), The Design of Tax Structure: Direct Versus Indirect Taxations 24. N.H. Stern (1976), On the Specification of Models of Optimum Income Taxation 25. Emmanuel Saez (2001), Using Elasticities to Derive Optimal Income Tax Rates 26. Joel Slemrod (1990), Optimal Taxation and Optimal Tax Systems PART III TAX REFORM 27. Martin Feldstein (1976), On the Theory of Tax Reform 28. Alan J. Auerbach, Laurence J. Kotlikoff and Jonathan Skinner (1983), The Efficiency Gains from Dynamic Tax Reform 29. David Altig, Alan J. Auerbach, Laurence J. Kotlikoff, Kent A. Smetters and Jan Walliser (2001), Simulating Fundamental Tax Reform in the United States Volume II Acknowledgements An Introduction by the editors appears in Volume I PART I TAXES AND INDIVIDUAL DECISIONS A. Incentives 1. Joel Slemrod (2001), A General Model of the Behavioral Response to Taxation B. Labour Supply 2. Jerry A. Hausman (1981), Labour Supply 3. James P. Ziliak and Thomas J. Kniesner (1999), Estimating Life Cycle Labor Supply Tax Effects C. Saving 4. Lawrence H. Summers (1981), Capital Taxation and Accumulation in a Life Cycle Growth Model 5. William G. Gale and John Karl Scholz (1994), IRAs and Household Saving 6. James M. Poterba, Steven F. Venti and David A. Wise (1995), Do 401(k) Contributions Crowd Out Other Personal Saving? D. Portfolio Choice 7. Joseph E. Stiglitz (1969), The Effects of Income, Wealth, and Capital Gains Taxation on Risk-Taking 8. James M. Poterba and Andrew A. Samwick (2003), Taxati