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Economics of Tax Law. 2 vols. 税法の経済学 全2巻
・ISBN 978-1-84542-755-9 hard set GB£ 666.00
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| 著者・編者 | Weisbach, David A. (ed.), |
|---|---|
| シリーズ | Economic Approaches to Law |
| 出版社 | (E. Elgar, UK) |
| 出版年月 | 2008 |
| ページ数 | 1376 pp. |
| 言語 | ENG |
| ニュース番号 | ＜542-320 542-749＞ |
解説
Contributors: W. D. Andrews, J. Bankman, W. Baumol, B. I. Bittker, D. F. Bradford, M. J. Graetz, L. Kaplow, J. Slemrod, A. C. Warren, S. Yitzhaki
Volume I focuses on commodity taxation, tax incidence and distribution, progressivity, income taxation, consumption and the choice of tax base
Volume II turns to more procedural aspects of tax, such as the implementation of the tax base, administration and compliance (including tax shelters), the taxable unit and tax expenditures
Volume I focuses on commodity taxation, tax incidence and distribution, progressivity, income taxation, consumption and the choice of tax base
Volume II turns to more procedural aspects of tax, such as the implementation of the tax base, administration and compliance (including tax shelters), the taxable unit and tax expenditures