Taxation in Theory and Practice:Selected Essays of George R Zodrow

Edited by George Zodrow ()

in World Scientific Books from World Scientific Publishing Co. Pte. Ltd.

Abstract: The 19 articles in this volume include George Zodrow's most important contributions to the theory and practice of taxation. They are organized into five general areas: (1) Optimal tax reform, or an analysis of the best ways to implement tax reforms taking into account transitional problems; (2) Consumption-based taxes, including the economic effects of replacing the current income tax with a progressive consumption tax; (3) Income tax reform in the United States and in developing countries; (4) State and local tax policy, including especially the effects of the local property tax; and (5) Tax competition, using models that are applicable at both the state/local and international levels.

Keywords: Taxes; Taxation; Tax Reform; Consumption Taxation; State and Local Finance; Tax Competition (search for similar items in EconPapers)
Date: 2019
ISBN: 9789811205132
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.worldscientific.com/worldscibooks/10.1142/11407 (text/html)
Ebook Access is available upon purchase

Chapters in this book:

Ch 1 Implementing Tax Reform , pp 3-32

George Zodrow

Ch 2 Optimal Tax Reform in the Presence of Adjustment Costs , pp 33-58

George Zodrow

Ch 3 Grandfather Rules and the Theory of Optimal Tax Reform , pp 59-93

George Zodrow

Ch 4 Consumption Tax Reform: Changes in Business Equity and Housing Prices , pp 95-128

John Diamond and George Zodrow

Ch 5 Should Capital Income Be Subject to Consumption-Based Taxation? , pp 131-168

George Zodrow

Ch 6 A Hybrid Consumption-Based Direct Tax Proposed for Bolivia , pp 169-193

Charles E. McLure and George Zodrow

Ch 7 US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes , pp 195-225

Charles E. McLure, Jack Mintz and George Zodrow

Ch 8 Taxation, Uncertainty and the Choice of a Consumption Tax Base , pp 227-237

George Zodrow

Ch 9 Optimal Commodity Taxation of Traditional and Electronic Commerce , pp 239-276

George Zodrow

Ch 10 Treasury I and the Tax Reform Act of 1986: The Economics and Politics of Tax Reform , pp 279-309

Charles E. McLure and George Zodrow

Ch 11 The Windfall Recapture Tax: Issues of Theory and Design , pp 311-345

George Zodrow

Ch 12 Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy , pp 347-396

Margaret K. McKeehan and George Zodrow

Ch 13 Revenue Options for the State of Texas , pp 399-435

George Zodrow

Ch 14 The New View of the Property Tax: A Reformulation , pp 437-459

George Zodrow and Peter M. Mieszkowski

Ch 15 The Property Tax as a Capital Tax: A Room with Three Views , pp 461-487

George Zodrow

Ch 16 Intrajurisdictional Capitalization and the Incidence of the Property Tax , pp 489-522

George Zodrow

Ch 17 Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods , pp 525-542

George Zodrow and Peter Mieszkowski

Ch 18 Capital Mobility and Capital Tax Competition , pp 543-570

George Zodrow

Ch 19 Tax Competition and the Efficiency of “Benefit-related” Business Taxes , pp 571-596

Elisabeth Gugl and George Zodrow

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wsi:wsbook:11407

Ordering information: This item can be ordered from

Access Statistics for this book

More books in World Scientific Books from World Scientific Publishing Co. Pte. Ltd.
Bibliographic data for series maintained by Tai Tone Lim ().