Document Type

Article

Comments

Oxford Handbook of Law and Economics, edited by Francesco Parisi, Forthcoming

Abstract

This working paper is a forthcoming chapter in the Oxford Handbook of Law and Economics, edited by Francesco Parisi. It provides a brief overview of economic issues in tax law, including distribution and efficiency in general, the role of administrative and political economy concerns in an income tax, the choice between income and consumption taxation, the significance of entity-level taxation of corporations, and the issues raised by base-broadening tax reform.

Date of Authorship for this Version

3-2014

Keywords

taxation, efficiency, distribution, income taxation, consumption taxation

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