Economics of Tax Law (Economic Approaches to Law series, 19) - Hardcover

Hardcover

ISBN 10: 1845427556 ISBN 13: 9781845427559

Publisher: Edward Elgar Publishing, 2008

Synopsis

Taxation has long been the subject of study by both lawyers and economists – pre-dating the law and economics movement – but the gap in the understanding of one another’s methodology appears to have widened over time. This important two-volume set aims to address this gap, presenting a selection of papers which have been carefully chosen by the editor not only for their application of economics to distinctly legal issues in the field of taxation, but also for their use of an economic analysis that is relevant and penetrable for lawyers and legal scholars. The collection begins with papers that explore the difference between economic and traditional legal approaches to tax problems. Volume I then focuses on commodity taxation, tax incidence and distribution, progressivity, income taxation, consumption and the choice of tax base. Volume II then turns to more procedural aspects of tax, such as the implementation of the tax base, administration and compliance (including tax shelters), the taxable unit and tax expenditures.This collection will provide an invaluable reference source for lawyers, economists and any student of tax law.

About this title

About the Author:

Edited by David A. Weisbach, Walter J. Blum Professor and Kearney Director, Program in Law and Economics, University of Chicago Law School, US

Review:

`This is an excellent collection that provides a good introduction to some of the key economic issues in tax policy.' -- Daniel N. Shaviro, New York University, US

About this edition

• Publisher: Edward Elgar Publishing
• Publication date: 2008
• ISBN 10: 1845427556
• ISBN 13: 9781845427559
• Binding: Hardcover
• Number of pages: 1408
• Editor: Weisbach David A.