The Distribution of Tax Burdens (The International Library of Critical Writings in Economics 155)

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Overview

Fullerton (economics, U. of Texas, Austin; National Bureau of Economic Research) and Metcalf (economics, Tufts U.; National Bureau of Economic Research) bring together a collection of 32 significant papers on tax incidence published in the past 50 years. Coverage includes early incidence theory and calculations; general equilibrium analysis; tax incidence with imperfect competition; the application of general equilibrium analysis to property taxation; incidence in dynamic models, and analysis of the impact of taxation on savings, investment, and the capital stock; and recent work on lifetime incidence. For graduate students and scholars. No subject index. Annotation ©2003 Book News, Inc., Portland, OR
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Product Details

Table of Contents

Acknowledgements
Introduction
1 The Incidence of the Corporation Income Tax 3
2 A Diagrammatic Exposition of the Harberger Model with One Immobile Factor 29
3 Introduction and Summary 56
4 The Distribution of Fiscal Burdens and Benefits 96
5 Tax Incidence, Indirect Taxes, and Transfers 149
6 A Simplified Exposition of the Harberger Model I: Tax Incidence 161
7 Differential Incidence in the Presence of Initial Distorting Taxes 195
8 The Surprising Incidence of a Tax on Pure Rent: A New Answer to an Old Question 220
9 Factor Prices May Be Constant But Factor Returns Are Not 232
10 The Incidence and Efficiency Effects of Taxes on Income from Capital 237
11 Estimating the Distribution of Tax Burdens: A Comparison of Different Approaches 260
12 The Effects of Specific and Ad Valorem Taxes 291
13 How Should Commodities Be Taxed? Market Structure, Product Heterogeneity and the Optimal Structure of Commodity Taxes 312
14 Tax Analysis in an Oligopoly Model 332
15 The Effects of Taxation, Price Control and Government Contracts in Oligopoly and Monopolistic Competition 349
16 The Comparison between Ad Valorem and Specific Taxation under Imperfect Competition 375
17 The Property Tax: An Excise Tax or a Profits Tax? 395
18 Is a Property Tax on Housing Regressive? 419
19 A New View of Property Tax Incidence 427
20 Capitalization of Intrajurisdictional Differences in Local Tax Prices 437
21 The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis 448
22 Incidence of a Capital Income Tax in a Growing Economy with Variable Savings Rates 465
23 A Note on Dynamic Tax Incidence 474
24 Capital Taxation and Accumulation in a Life Cycle Growth Model 493
25 The Efficiency Gains from Dynamic Tax Reform 505
26 Redistributive Taxation in a Simple Perfect Foresight Model 525
27 The Asset Price Approach to the Analysis of Capital Income Taxation 550
28 Some Calculations of Lifetime Tax Incidence 567
29 Lifetime Incidence and the Distributional Burden of Excise Taxes 584
30 Lifetime Versus Annual Perspectives on Tax Incidence 590
31 Is a Value Added Tax Regressive? 601
32 Simulating Fundamental Tax Reform in the United States 617
Name Index 639
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