000			01077cam a22001934a 4500
005			20260811093228.0
020			_a0262194864 _cTshs. 18,304/=
020			_a9780262194860
040			_aDCC Library _beng. _eAACR
082	0	0	_a336.2 SAL
100	1		_aSalanié, Bernard.
245	1	4	_aThe economics of taxation / _cBernard Salanié.
260			_aCambridge, Mass. : _bMIT Press, _cc2003.
300			_avii, 226 p. : _bill. ; _c24 cm.
504			_aIncludes bibliographical references and index.
520			_aThis 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.
650		0	_aTaxation.
942			_cBK
999			_c13443 _d13443