Verminderte Steuereinnahmen und die defizitäre Lage der öffentlichen Haushalte haben eine Diskussion über Steuererhöhungen ausgelöst. Dass die vorgesehenen Maßnahmen ökonomisch sinnvoll und in der aktuellen Wirtschaftslage angemessen sind, bezweifelt Prof. Dr. Clemens Fuest, Universität...

"Presenting innovative modelling approaches to the analysis of fiscal policy and government debt, this book moves beyond previous models that have relied upon the assumption that various age-specific rates and policy variables remain unchanged when it comes to generating government expenditures...

This comprehensive and lucid book is concerned with the analysis of tax design and the problems involved in choosing a tax and transfer structure. John Creedy discusses central problems which are illustrated using relatively simple models. He argues that economists can make a valuable...

"Combining theoretical and practical aspects of policy analysis, this book evaluates actual and proposed policy reforms to income tax and transfer systems, using a behavioural tax microsimulation model. It highlights how these models allow for the full details of tax systems and the considerable...

George Warde Norman was a Director of the Bank of England from 1821 to 1872, a key figure behind the Bank Charter Act of 1844, and one of the founders of the Political Economy Club. In 1821 G.W. Norman began an essay on taxation as part of the utilitarian programme. His vision was for increased...