The Economics of Taxation

Alm (economics, Tulane U.) has selected 56 articles and excerpts for presentation (in facsimile), explaining in his introductory essay that the topic is broad and many aspects are not covered in this two-volume set. He has chosen articles that emphasize theoretical analysis, those that "demonstrate the increased sophistication with which empirical methods have been used in public economics," and those that demonstrate the "somewhat fragile nature of many empirical results." Arrangement is in sections on analyzing the effects of taxation, optimal taxation, tax reform, individual decisions, and business decisions. Sources include the Quarterly Journal of Economics, Journal of Public Economics, Journal of Economic Literature, and American Economic Review, among others. There is no indexing. Annotation 穢2011 Book News, Inc., Portland, OR (booknews.com)