Consumption Tax Policy and the Taxation of Capital Income

By Toshihiro Ihori and Raymond G. Batina

This book introduces the substantial literature on consumption tax policy and the taxation of capital income, the early literature on optimal tax theory in dynamic overlapping generations models, the more recent literature on optimal taxation in the Ramsey growth model and models of endogenous growth, and the literature on taxation in open economies.

• Format: Hardcover
• Language: English
• ISBN: 0198297904
• ISBN13: 9780198297901
• Release Date: August 2000
• Publisher: Oxford University Press, USA
• Length: 336 Pages
• Weight: 1.48 lbs.
• Dimensions: 1.0" x 6.6" x 9.5"