Oxford Handbook of Law and Economics, edited by Francesco Parisi, Forthcoming
32 Pages Posted: 19 Jan 2014 Last revised: 14 Feb 2014
Date Written: January 1, 2014
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: 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