Feldstein / Auerbach Handbook of Public Economics

1. Auflage 1985
ISBN: 978-0-08-054722-0
Verlag: Elsevier Science & Techn.
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, 483 Seiten, Web PDF

The first volume of the Handbook of Public Economics contains eight essays on various topics in Public Economics by international leaders in the field. It begins with an historical perspective on the growth of the area as a whole, and subsequent essays focus on the theory and evidence about the impact of taxation on economic behavior.
The material presents an up-to-date survey of the field of public economics by those actually doing work on the frontier of the subject, and is written in a manner that renders it useful to the public finance specialist, whilst remaining understandable for the student and non-specialist.

Autoren/Hrsg.

Feldstein, Martin

Auerbach, A. J.

Inhaltsverzeichnis

1;Cover;1
2;Contents;10
3;Introduction to the Series;6
4;Contents of the Handbook;8
5;Editors' Introduction;16
6;Chapter 1. A Brief History of Fiscal Doctrine;20
6.1;1. Introduction;20
6.2;2. Public goods;21
6.3;3. Equity in taxation;34
6.4;4. Efficiency in taxation;44
6.5;5. Shifting and incidence;47
6.6;6. Stabilization and debt;63
6.7;7. Conclusion;72
6.8;References;73
7;Chapter 2. The Theory of Excess Burden and Optimal Taxation;80
7.1;1. Introduction;80
7.2;2. Measures of surplus and excess burden;82
7.3;3. Evaluating the measures of excess burden;92
7.4;4. The empirical measurement of excess burden;102
7.5;5. The theory of optimal taxation;105
7.6;6. Optimal taxation and the structure of preferences;121
7.7;7. Further topics in optimal taxation;129
7.8;8. Tax reform;137
7.9;References;143
8;Chapter 3. Public Sector Pricing;148
8.1;1. Public pricing institutions;148
8.2;2. Public pricing policies for welfare maximization;154
8.3;3. Public pricing policies to achieve politicians’ and managers’ aims;201
8.4;4. Conclusion;223
8.5;5. Bibliographical note;224
8.6;References;225
9;Chapter 4. Taxes and Labor Supply;232
9.1;1. Introduction;232
9.2;2. The theory of labor supply with taxes;234
9.3;3. Tax systems;244
9.4;4. The econometrics of labor supply with taxes;251
9.5;5. Results;257
9.6;6. High-income groups;268
9.7;7. Evidence from NIT'S and social security effects;272
9.8;References;280
10;Chapter 5. The Effects of Taxation on Savings and Risk Taking;284
10.1;1. Introduction;284
10.2;2. Taxation and saving: Models of individual choice;285
10.3;3. Taxation and saving: Aggregation and empirical estimation;299
10.4;4. Corporate savings;302
10.5;5. Social security, pensions and saving;302
10.6;6. The incidence of taxation;305
10.7;7. The optimum tax treatment of savings;307
10.8;8. Taxation and risk taking: Portfolio choice;312
10.9;9. Empirical studies of taxation and portfolio choice;321
10.10;10. Other dimensions of risk taking;322
10.11;11. General equilibrium and tax incidence;324
10.12;12. The optimum taxation of risky assets;325
10.13;13. Concluding remarks;327
10.14;References;328
11;Chapter 6. Tax Policy in Open Economies;332
11.1;1. Introduction;332
11.2;2. Discrete comparisons of alternative equilibria;339
11.3;3. Optimum taxation and tariffs;350
11.4;4. Gradual reform of policies;360
11.5;5. Multi-country trade policy problems;371
11.6;6. Some further topics;376
11.7;7. Empirical work;383
11.8;8. Concluding comment;389
11.9;References;389
12;Chapter 7. Housing Subsidies: Effects on Housing Decisions, Efficiency, and Equity;394
12.1;1. Introduction;394
12.2;2. Methodological issues;400
12.3;3. Housing behavior and the federal income tax;406
12.4;4. Housing assistance;427
12.5;5. Conclusions;436
12.6;References;436
13;Chapter 8. The Taxation of Natural Resources;440
13.1;1. Introduction;440
13.2;2. Outline of issues and instruments;441
13.3;3. Fisheries;449
13.4;4. Forestry;459
13.5;5. Mining;468
13.6;6. Crude oil and natural gas;479
13.7;7. Hydro-electricity;486
13.8;8. Conclusion;489
13.9;References;490
14;Index;492