Oxford Handbook of Law and Economics, edited by Francesco Parisi, Forthcoming
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
taxation, efficiency, distribution, income taxation, consumption taxation
Shaviro, Daniel, "The Economics of Tax Law" (2014). New York University Public Law and Legal Theory Working Papers. Paper 455.