Optimal tax design attempts to resolve a well-known trade-off: namely, that high taxes are bad insofar as they discourage people from working, but good to the d

Optimal tax design attempts to resolve a well-known trade-off: namely, that high taxes are bad insofar as they discourage people from working, but good to the d

A graduate-level introduction to the economic theories of taxation.

In this volume, based on a week-long symposium at the University of Munich's Center for Economic Studies, two leading scholars of governmental economics debate

Chapters include: "Income distribution and welfare programs", "State and local government expenditures" and "Health economics and private health insurance".