Taxation in the United states and Europe : theory and practice : proceedings of a conference held by the Confederation of European Economic Associations at Amsterdam, the Netherlands, 1991

목차 (Table of Contents)

• CONTENTS
• List of Figures = xi
• List of Tables = xii
• Preface = xv
• List of Abbreviations = xvi
• Notes on the Contributors = xviii
• 1 Introduction / Anthonie Knoester = 1
• 1.1 Taxation and Economic Policy Making = 1
• 1.2 Theory and Evidence of Taxation = 2
• 1.3 Taxation in Practice = 5
• PART Ⅰ TAXATION: THEORY AND EVIDENCE
• 2 Tax Reform in Perspective / Willem F. Duisenberg = 11
• 2.1 Introduction = 11
• 2.2 Reasons for Tax Reforms = 12
• 2.3 Structure of the Reforms = 14
• 2.4 The First Results = 15
• 2.5 An Empty Agenda? = 17
• 2.6 Conclusion = 19
• 3 The Poverty Trap and the Laffer Curve: What Can the GHS Tell Us? / Patrick Minford ; Paul Ashton = 20
• 3.1 Introduction = 20
• 3.2 The Investigation = 22
• 3.3 Theory = 23
• 3.4 The Data = 27
• 3.5 Methods and Results = 28
• 3.6 Final Comments = 37
• 3.7 Policy Implications = 38
• Glossary = 39
• Appendix = 41
• References = 64
• 4 Pro-Keynesian and Counter-Keynesian Implications of the 'Structuralist' Theory of Unemployment and Interest under the Classic Two-Sector View of Capital and Production / Edmund S. Phelps = 66
• 4.1 Introduction = 66
• 4.2 The Dynamic Equilibrium Model = 70
• 4.3 The Effects of Three Distinct Public Expenditures = 85
• 4.4 Concluding Remarks = 90
• References = 93
• 5 The Inverted Haavelmo Effect and the Effects of Fiscal Policies in the United States, the United Kingdom, Germany and the Netherlands / Anthonie Knoester = 98
• 5.1 Introduction = 98
• 5.2 The Inverted Haavelmo Effect = 98
• 5.3 Fiscal Policies in the 1970s and 1980s in Four OECD Countries = 103
• 5.4 Economic Consequences of the Kohl, Lubbers, Thatcher and Reagan Administrations = 108
• 5.5 Policy Recommendations for the 1990s = 112
• Appendix = 113
• References = 115
• 6 The Excess Burden of Taxation in the United States / Dale W. Jorgenson ; Kun-Young Yun = 117
• 6.1 Introduction = 117
• 6.2 Analytical Framework = 120
• 6.3 Efficiency Costs of Taxation = 127
• 6.4 Conclusion = 133
• References = 135
• 7 Fiscal Effects on US Economic Growth / William A. Niskanen = 137
• 7.1 Introduction = 137
• 7.2 Some (Minimal) Theory = 138
• 7.3 Test Results = 140
• 7.4 Next Steps = 154
• References = 155
• 8 Taxation Policy and Economic Integration / John Kay = 156
• 8.1 Introduction = 156
• 8.2 Distortion = 157
• 8.3 Jurisdiction = 159
• 8.4 Enforcement = 162
• 8.5 Conclusions = 163
• References = 164
• 9 Must the Corporation Tax be Harmonised? / Sijbren Cnossen = 165
• 9.1 Introduction = 165
• 9.2 A Medley of Corporation Tax Systems = 167
• 9.3 Harmonisation: The Efficiency Requirement = 185
• 9.4 The Primacy of Fiscal Subsidiarity: Diversity = 191
• References = 199
• 10 Environment: International Sustainable Growth and the Scope for Economic Instruments / Steph Kaatee ; Adrie Moons = 202
• 10.1 Introduction = 202
• 10.2 A Retrospective View: Progress made while Interest in the Environment was Receding = 203
• 10.3 New Challenges: Curbing Emissions of Greenhouse Gases = 205
• 10.4 Tradeable Emission Permits = 206
• 10.5 The Direct Role of the Price Mechanism in Environmental Policy = 210
• 10.6 General Conclusions = 216
• References = 217
• PART Ⅱ TAXATION IN THE 1980s AND 1990s: THE INTERNATIONAL PRACTICE
• 11 Tax Policies in the 1980s and 1990s: the Case of the United States / Jarig van Sinderen = 221
• 11.1 Introduction = 221
• 11.2 US Tax Policies in the 1980s = 223
• 11.3 Consequences of Tax Policies in the 1980s = 230
• 11.4 Conclusions = 240
• Appendix = 242
• References = 247
• 12 Tax Policies in the 1980s and 1990s: the Case of Germany / Gerold Krause-Junk = 251
• 12.1 Introduction = 251
• 12.2 Tax Policies in the 1980s = 251
• 12.3 Tax Problems in the 1990s = 259
• Appendix = 270
• References = 274
• 13 Tax Policies in the 1980s and 1990s: the Case of the United Kingdom / Jonathan I. Leape = 276
• 13.1 Introduction = 276
• 13.2 The Structure of Personal Taxation = 278
• 13.3 The Structure of Business Taxation = 294
• 13.4 The Structure of Local Taxation = 297
• 13.5 The Tax Burden and its Distribution = 299
• 13.6 Prospects for the 1990s = 303
• 13.7 Conclusions = 305
• Appendix = 307
• References = 310
• 14 Tax Policies in the 1980s and 1990s: the Case of France / Didier Maillard = 312
• 14.1 Introduction = 312
• 14.2 Tax Policies in the 1980s: Improving Efficiency on Several Aspects, Increasing Redistribution and Adapting for the Unified European Market = 313
• 14.3 Prospects for the 1996s = 320
• Appendix = 323
• References = 326
• 15 Tax Policies in the 1990s and 1990s: the Case of Italy / Maria Cecilia Guerra = 328
• 15.1 Introduction = 328
• 15.2 An Overview of the Italian Tax System = 329
• 15.3 Tax Policies in the 1980s = 331
• 15.4 Tax Policies in the 1990s = 340
• Appendix = 348
• References = 353
• 16 Tax Policies in the 1980s and the 1990s: the Case of the Netherlands / Flip de Kam = 355
• 16.1 Introduction = 355
• 16.2 Public Sector = 356
• 16.3 Tax System = 358
• 16.4 Tax Levels, Tax Mix and the Tax Wedge = 360
• 16.5 Tax Reform = 364
• 16.6 First Tax Reform Commission, 1985-86 = 364
• 16.7 A Major Tax Reform in 1990 = 366
• 16.8 Second Tax Reform Commission, 1990-91 = 368
• 16.9 Perspectives for Future Tax Reform = 370
• References = 376
• 17 Tax Policies in the 1980s and 1990s: the Case of Austria / Erich W. Streissler = 378
• 17.1 Introduction = 378
• 17.2 Austrian Income and Corporation Law = 380
• 17.3 Austrian Taxation as an Instrument of Growth Policy = 382
• 17.4 Saving and Investment Tax Allowances = 388
• 17.5 Conclusions = 393
• Appendix = 397
• References = 400
• Name Index = 401
• Subject Index = 405