Overview

This text deals, in some detail, with two central topics in taxation theory: (1) taxation and economic reform and (2) determining the conditions (necessary and sufficient) that need to be satisfied if the application of comparatively simple taxation structures are to be socially optimal. The analysis of both topics is based upon the assumptions that there are many individuals in the community (individuals who possess different tastes), matters of distributive justice are of concern in the community, there are many taxes (subsidies) in the eocnomy, and at least some markets are not complete and competitive. This set of assumptions leaves the community with considerable information problems. These information difficulties are considered in various ways. The most original of the methods employed (to handle the dearth of relevant information) is the application of marginal welfare dominance criteria - a tool of analysis that has hardly been employed in taxation theory. Application of this analytical tool allows a range of new results to be derived - for example, a new version of the gains-from-more trade theorem. Given the generality of the analysis provided throughout the discussion, numerous new results are presented throughout the book. Finally, the analysis takes place within the framework of a single general model - a model which is manipulated in various ways such as to derive results covering a wide range of special topics. Above all, the discussion attempts to demonstrate the unity that exists between many standard results to be found in taxation theory.

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9783540555384

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