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Friday, January 24, 2014

Shaviro: The Economics of Tax Law

Daniel Shaviro (NYU), The Economics of Tax Law, in Oxford Handbook of Law and Economics (Francesco Parisi, ed. forthcoming 2014):

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.

http://taxprof.typepad.com/taxprof_blog/2014/01/shaviro.html

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