The Economics of Tax Law

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

NYU School of Law, Public Law Research Paper No. 14-04

NYU Law and Economics Research Paper No. 14-06

32 Pages Posted: 19 Jan 2014 Last revised: 14 Feb 2014

Daniel Shaviro

New York University School of Law

Date Written: January 1, 2014

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.

Keywords: taxation, efficiency, distribution, income taxation, consumption taxation

JEL Classification: H20, H21, H24, H25

Suggested Citation

Shaviro, Daniel, The Economics of Tax Law (January 1, 2014). Oxford Handbook of Law and Economics, edited by Francesco Parisi, Forthcoming; NYU School of Law, Public Law Research Paper No. 14-04; NYU Law and Economics Research Paper No. 14-06. Available at SSRN: https://ssrn.com/abstract=2380898

Daniel Shaviro (Contact Author)

New York University School of Law ( email )

40 Washington Square South
Room 314-B
New York, NY 10012-1099
United States
212-998-6187 (Phone)
212-995-4341 (Fax)

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