税收与公共经济学理论 The Theory of Taxation and Public Economics

基本信息

Format:Paperback / softback 496 pages, 9 line illus.

Publisher:Princeton University Press

Imprint:Princeton University Press

ISBN:9780691148212

Published:5 Dec 2010

Weight:736g

Dimensions:233 x 155 x 31 (mm)

页面参数仅供参考，具体以实物为准

书籍简介

《税收与公共经济学理论》为分析税收提出了一个统一的概念框架。本书是对这一主题的原创性处理，而不是教科书式的综合，它包含了新的分析，产生了新的结果，包括一些推翻了长期存在的传统智慧。这种全新的方法应该在未来几十年内改变思维、研究和教学。

在James Mirrlees、Anthony Atkinson和Joseph Stiglitz以及后来的研究者的工作基础上，本着A. C. Pigou、William Vickrey和Richard Musgrave的经典精神，本书从特定的研究路线中抽身而出，将该领域视为一个整体，包括不同财政工具之间的关系。路易斯-卡普洛提出了一个框架，使我们有可能严格审查特定政策的分配和扭曲效应，尽管它们与其他政策有着复杂的相互作用。为此，各种改革——从商品税、遗产税和赠与税到监管和公共物品的提供——都与所得税的分配抵消调整相结合。由此产生的分配中立的改革方案在很大程度上保持不变，同时使所考虑的政策工具的独特效果发挥作用。通过将这种共同的方法应用于不同的主题，《税收与公共经济学理论》产生了重要的相互促进作用，并产生了对以前难以解决的问题的解决方案。

The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several decades. An original treatment of the subject rather than a textbook synthesis, the book contains new analysis that generates novel results, including some that overturn long-standing conventional wisdom. This fresh approach should change thinking, research, and teaching for decades to come.

Building on the work of James Mirrlees, Anthony Atkinson and Joseph Stiglitz, and subsequent researchers, and in the spirit of classics by A. C. Pigou, William Vickrey, and Richard Musgrave, this book steps back from particular lines of inquiry to consider the field as a whole, including the relationships among different fiscal instruments. Louis Kaplow puts forward a framework that makes it possible to rigorously examine both distributive and distortionary effects of particular policies despite their complex interactions with others. To do so, various reforms--ranging from commodity or estate and gift taxation to regulation and public goods provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform package holds much constant while leaving in play the distinctive effects of the policy instrument under consideration. By applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross-fertilization and yields solutions to previously intractable problems.

作者简介

路易斯-卡普洛是哈佛大学Finn M. W. Caspersen和Household国际法律和经济学教授，国家经济研究局副研究员，美国艺术与科学学院院士。他在税收理论和公共经济学方面发表了大量文章。

Louis Kaplow is the Finn M. W. Caspersen and Household International Professor of Law and Economics at Harvard, a research associate at the National Bureau of Economic Research, and a fellow of the American Academy of Arts and Sciences. He has published widely on the theory of taxation and public economics.