This book discusses the impact of taxation on economic growth, employment, investment, consumption and the environment. The public finance literature commonly distinguishes between three major functions of taxation: the traditional function of raising revenue to finance government expenditure;...

The 1964 Kennedy-Johnson tax cut is often cited as the single most successful application of Keynesian stabilization policy. The author challenges this orthodox historical view by exposing the haphazard planning, simplistic economic theorizing, irreconcilable numerical projections, and partisan...

Recommended readings (Machine generated): Richard Blundell, Alan Duncan and Costas Meghir (1998), 'Estimating Labor Supply Responses using Tax Reforms', Econometrica, 66 (4), July, 827-61 -- Sören Blomquist and Whitney Newey (2002), 'Nonparametric Estimation with Nonlinear Budget Sets',...

The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to...

This innovative book offers an original and radical tax policy proposal which can be used to promote growth and stability without affecting income equality. Immediately following the publication of Keynes's General Theory, Kalecki recognized that the theory of tax had to be re-thought, as...

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...

The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review...

In most industrialized countries the tax burden of poor people has increased dramatically over the last few decades. This book analyses both the political origins of this increase and its consequences for the labour market

"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...

In Fiscal Policy and Social Welfare John Creedy examines alternative tax and transfer systems and their redistributive effects. Drawing on original research, this volume concentrates on modelling tax structures and their implications for social welfare and income distribution. After reviewing...