Economics of Tax Law

Volume I

Acknowledgements

Introduction David A. Weisbach

PART I TAX NORMS 
1. Thomas Griffith (1993), ‘Should “Tax Norms” be Abandoned? Rethinking Tax Policy Analysis and the Taxation of Personal Injury Recoveries’
2. Louis Kaplow (1989), ‘Horizontal Equity: Measures in Search of a Principle’

PART II THE BASIC ECONOMICS OF TAXATION 
A Commodity Taxation
3. William J. Baumol and David F. Bradford (1970), ‘Optimal Departures from Marginal Cost Pricing’
4. David A. Weisbach (2000), ‘An Efficiency Analysis of Line Drawing in the Tax Law’

B Incidence and Distribution
5. Michael Graetz (1995), ‘Paint-by-Numbers Tax Lawmaking’
6. Boris I. Bittker (1975), ‘Tax Shelters and Tax Capitalization, or, Does the Early Bird Get a Free Lunch?’
7. Boris I. Bittker (1979), ‘Equity, Efficiency, and Income Tax: Do Misallocations Drive Out Inequities?’

C Progressivity
8. Joseph Bankman and Thomas Griffith (1987), ‘Social Welfare and Rate Structure: A New Look at Progressive Taxation’
9. Joel Slemrod, Shlomo Yizhati, Joram Mayshar and Michael Lundholm (1994), ‘The Optimal Two-Bracket Linear Income Tax’
10. George Akerlof (1978), ‘The Economics of “Tagging” as Applied to the Optimal Income Tax, Welfare Programs, and Manpower Planning’
11. Albert L. Nichols and Richard J. Zeckhauser (1982), ‘Targeting Transfers through Restrictions on Recipients’

D Combining Commodity Taxation and Progressivity
12. Louis Kaplow (2006), ‘On the Undesirability of Commodity Taxation Even When Taxation is Not Optimal’
13. Louis Kaplow (2004), ‘On the (Ir)Relevance of Distribution and Labor Supply Distortion to Government Policy’

PART III THE CHOICE OF THE TAX BASE – THEORY 
A What is Income Taxation?
14. Louis Kaplow (1994), ‘Taxation and Risk Taking: A General Equilibrium Perspective’
15. Alvin C. Warren, Jr. (1996), ‘How Much Capital Income Taxed Under an Income Tax is Exempt Under a Cash Flow Tax?’

B The Comparison Between Consumption and Income Taxation
16. William D. Andrews (1974), ‘A Consumption-Type or Cash Flow Personal Income Tax’
17. Alvin C. Warren (1980), ‘Would a Consumption Tax be Fairer Than an Income Tax?’
18. Joseph Bankman and David A. Weisbach (2006), ‘The Superiority of an Ideal Consumption Tax Over an Ideal Income Tax’

C Changing Tax Bases
19. Michael J. Graetz (1977), ‘Legal Transitions: The Case of Retroactivity in Income Tax Revision’
20. David F. Bradford (1996), ‘Consumption Taxes: Some Fundamental Transition Issues’
21. David F. Bradford (1998), ‘Transition to and Tax-Rate Flexibility in a Cash-Flow-Type Tax’

Name Index



Volume II

Acknowledgements

Introduction David A. Weisbach

PART I THE CHOICE OF THE TAX BASE – IMPLEMENTATION 
A Implementing a Consumption Tax
1. David A. Weisbach (2000), ‘Ironing Out the Flat Tax’
2. Harry Grubert and T. Scott Newlon (1995), ‘The International Implications of Consumption Tax Proposals’

B Implementing a Tax on Capital Income
3. William D. Andrews (1983), ‘The Achilles’ Heel of the Comprehensive Income Tax’
4. Alan J. Auerbach and David F. Bradford (2004), ‘Generalized Cash-Flow Taxation’
5. Daniel I. Halperin (1985), ‘Interest in Disguise: Taxing the “Time Value of Money”’
6. Alvin C. Warren (1993), ‘Financial Contract Innovation and Income Tax Policy’
7. Noel Cunningham and Deborah Schenk (1993), ‘The Case for a Capital Gains Preference’

PART II ADMINISTRATION AND COMPLIANCE 
A In General
8. Michael G. Allingham and Agnar Sandmo (1972), ‘Income Tax Evasion: A Theoretical Analysis’
9. Shlomo Yitzhaki (1974), ‘A Note on Income Tax Evasion: A Theoretical Analysis’
10. Shlomo Yitzhaki (1979), ‘A Note on Optimal Taxation and Administrative Costs’
11. Joel Slemrod and Shlomo Yitzhaki (1996), ‘The Cost of Taxation and the Marginal Efficiency Costs of Funds’
12. Joel Slemrod and Wojciech Kopczuk (2002), ‘The Optimal Elasticity of Taxable Income’

B Shelters