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ISBN: 1840648309Издательство: Edward Elgar Publishing
The Distribution of Tax Burdens brings together for the first time the most important published papers on tax incidence written in the past fifty years. The editors, two leading scholars in public finance, have written an authoritative introduction whichprovides a concise and thorough summary of the key developments in the field during this time. This comprehensive volume presents seminal writings covering the distributional impact of taxes in partial and general equilibrium models as well as in imperfectly competitive settings. The editors have also included significant recent contributions on tax incidence in dynamic settings including the important emerging literature on lifetime tax incidence. The articles have been arranged to allow the reader to understand the context and historical development of the field. This volume will be invaluable to graduate students and all scholars interested in the distribution of taxes in modern economies.