Limits and Problems of Taxation

Front Matter....Pages i-vi
Editorial Introduction....Pages 1-3
The Ethical Limits of Taxation....Pages 4-16
Marginal Cost of Public Funds for Different Tax Instruments and Government Expenditures....Pages 17-32
Redistributional Aspects of Tax Evasion....Pages 33-51
The UK Tax System, Structure and Progressivity, 1948–1982....Pages 52-67
Income Taxation, Public Sector Pricing and Redistribution....Pages 68-85
Optimal Degree of Progressivity under Income Uncertainty....Pages 86-95
Majority-Rule Directions of Income Tax Reform and Second-Best Optimality....Pages 96-115
Inflation, Depreciation and the Neutrality of the Corporate Income Tax....Pages 116-130
Uncertainty, Welfare Cost and the “Adaptability” of U.S. Corporate Taxes....Pages 131-145
Do Tax Allowances Stimulate Investment?....Pages 146-170
The Wage Rate Tax—An Alternative to the Income Tax?....Pages 171-187
The Role and Design of the Corporate Income Tax....Pages 188-201