The Salanié, Bernard. creator text Cambridge, Mass MIT Press c2003 monographic vii, 226 p. : ill. ; 24 cm. This concise introduction to the economic theories of taxation is intuitive yet rigorous, relating the theories both to existing tax systems and to key empirical studies. The book offers a thorough discussion of the consequences of taxes on economic decisions and equilibrium outcomes, as well as useful insights into how policy makers should design taxes. It covers issues of central policy importance, such as taxation of income from capital, environmental taxation, tax credits for low-income families, and the consumption tax. Bernard Salanié. Includes bibliographical references and index. Taxation 336.2 SAL 0262194864 9780262194860 DCC Library 20260811093228.0 eng.