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Name: The Economics of Tax Policy.
Author: Devereux, M. P. (ed.)
ISBN: 978-0-19-877429-7

The Economics of Tax Policy. 租税政策の経済学

・ISBN 978-0-19-877429-7 hard

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・ISBN 978-0-19-877430-3 paper

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著者・編者	Devereux, M. P. (ed.),
出版社	(Oxford U. Pr., UK)
出版年月	1996
ページ数	277 pp.
言語	ENG
ニュース番号	＜417-196 419-219＞

解説

This study of the economics of taxation contains research papers that have previously appeared in the journal "Fiscal Studies". Each chapter covers a specific topic, presents the economic analysis in theoretical terms and then discusses the most important current issues. The book concentrates on issues which are applicable to all countries, rather than being a descriptive presentation of one tax system, and allows the reader a balanced introduction to current issues of debate.