-- Chapter 6. The fiscal treatment of family size: a further look -- Chapter 7. The tax treatment of children when parents act non …This book reflects the reality of most taxpayers. It provides a comprehensive and up-to-date treatment of optimal tax … homogeneous way. The author adopts a household production approach to allow a critical understanding of the way tax policy impacts …

transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at … the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and … enforcement, and tax equity. …

should also note the impact of tax policy on housework time and consider ways to reduce the distortions caused by sales and …

A digressive tax such as a variable rate sales tax or a tax on price gives firms an incentive for expanding output …. Thus, unlike unit and ad valorem taxes which amplify the harm from monopoly, a digressive tax lessens the harm. We analyse … a tax on price with respect to efficiency and practical policy appeal. In particular, we show how tax reforms based only …

This book looks at concerns in the EU about differences in company tax rates, exchange rate changes, and inflation … strong tax component …

volumetric or ethanol-based taxes could reduce consumption by over 9% without reducing consumer surplus, and increase tax …