The Political economy of progressive taxation

목차 (Table of Contents)

• CONTENTS
• Preface / D. B$$\ddot o$$s ; B. Felderer = ⅴ
• Progressive Taxation and Demographic Government: A Public Choice Analysis / W. A. Niskanen = 1
• Progressive Taxation: Models and Policies / Ch. Kirchner = 19
• The Rise and Fall of the Laffer Curve / A. Peacock = 25
• On the Irrelevance of the Laffer Curve / C. -A. Andreae ; Ch. Keuschnigg = 41
• The International Consequences of Less Progressive Taxation / E. Streissler = 43
• Tax Reforms and International Mobility / L. B. Yeager = 71
• Equitability and Income Taxation / D. B$$\ddot o$$s ; G. Tillmarin = 75
• A Political Philosopher's View of Eqalitable Taxation / J. Gray = 101
• An Economists' View of Equitable Taxation / D. B$$\ddot o$$s ; G. Tillmann = 107
• Capital Markets, Entrepreneurship and Progressive Taxation / P. Swoboda ; P. Steiner = 111
• Taxing Entrepreneurs: Models and Roality / T.W. Hazlett = 145
• The Consequences of Progressive Income Taxation for the Shadow Economy: Some Theoretical Considerations / R. Neck ; F. Schneider ; M. F. Hofreither = 149
• The Consequences of Progressive Income Taxation for the Shadow Economy / F. A. Cowell = 177
• The Consequences of a Changing Shadow Economy for the "Official" Economy: Some Empirical Results for Austria / F. Schneider ; M. F. Hofreither ; R. Neck = 181
• Notes on Taxes and Tax Evasion in Austria / C. Lehner = 213
• Addresses of Authors = 219