Tax Progressivity and Income Inequality - Brossura

Slemrod, Joel

Brossura

ISBN 10: 052158776X ISBN 13: 9780521587761

Casa editrice: Cambridge University Press, 1997

Riassunto

This book assembles nine papers on tax progressivity and its relationship to income inequality, written by leading public finance economists. The papers document the changes during the 1980s in progressivity at the federal, state, and local level in the US. One chapter investigates the extent to which the declining progressivity contributed to the well-documented increase in income inequality over the past two decades, while others investigate the economic impact and cost of progressive tax systems. Special attention is given to the behavioral response to taxation of high-income individuals, portfolio behavior, and the taxation of capital gains. The concluding set of essays addresses the contentious issue of what constitutes a 'fair' tax system, contrasting public attitudes towards alternative tax systems to economists' notions of fairness. Each essay is followed by remarks of a commentator plus a summary of the discussion among contributors.

Su questo libro

Recensione:

"The papers provide sufficient detail on methodology to be valuable to others wanting to work in the area, and are also accessible to a broader audience. The comments of the discussants add considerable value to the volume by providing alternative perspectives. The inclusion of discussant comments and a summary of frequently insightful comments of attendees bring to mind Brookings volumes on public policy issues. This volume should be of interest to a similar audience." Gerald E. Austen, Journal of Economic Literature

Descrizione del libro:

Should the rich bear the brunt of the tax burden, or should it be shared proportionately among the population? This issue has dominated public debates over the tax system, and is a controversial issue among economists. This book contains nine essays by economists on tax progressivity - how the tax burden is borne across income classes.

Su questa edizione

• Editore: Cambridge University Press
• Data di pubblicazione: 1997
• ISBN 10: 052158776X
• ISBN 13: 9780521587761
• Rilegatura: Copertina flessibile
• Numero di pagine: 376