The Economics of Tax Law

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

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Year of publication:	2014
Authors:	Shaviro, Daniel
Publisher:	[2014]: [S.l.] : SSRN
Subject:	Steuerrecht \| Tax law \| Besteuerungsprinzip \| Taxation principle \| Welt \| World

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Extent:	1 Online-Ressource (32 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Oxford Handbook of Law and Economics, edited by Francesco Parisi, Forthcoming Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 1, 2014 erstellt
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H21 - Efficiency; Optimal Taxation ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H25 - Business Taxes and Subsidies
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013060642