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  3. A Contribution to the Pure Theory of Taxation
  • Cited by 106
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    • Publisher:
      Cambridge University Press
      Publication date:
      05 January 2013
      28 September 1995
      ISBN:
      9781139051972
      9780521629560
      DOI:
      https://doi.org/10.1017/CBO9781139051972
      Dimensions:
      Weight & Pages:
      Dimensions:
      (228 x 152 mm)
      Weight & Pages:
      0.47kg, 316 Pages
      • Subjects:
      Economics, Macroeconomics, Econometrics and Mathematical Methods
      Series:
      Econometric Society Monographs (25)
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    • Selected: Digital
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    Subjects:
    Economics, Macroeconomics, Econometrics and Mathematical Methods
    Series:
    Econometric Society Monographs (25)
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    Book description

    Now available in paperback this book investigates the way in which tax systems affect economic efficiency and the distribution of welfare. It examines within a unified framework questions that are usually treated in different areas of the literature: institutional economics, positive economics, normative economics, and political economics. It adheres to the rigorous standards of pure theory while paying careful attention to the policy relevance of the arguments. Tax systems are viewed as information extracting devices that generate sets of equilibria of complex geometry. A tax reform methodology is proposed that sheds light on optimal taxes. Social conflicts in the determination of taxes are shown to have effects on social cohesion.

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