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