Additional Readings on Taxation: Tariff and Tax in International Trade
Additional Readings on Taxation
- Standard sources on government finance
- More advanced works
- Useful works on the historical development of fiscal thought
- Academic thinking about tax policy
- Overviews of tax systems
- Specifics of taxation in developing countries
- Taxation of income from capital
- Analysis of effects of taxation
- Choice between income and consumption as the basis for taxation
Tariffs and taxes are an evolving subject, based on the evolving nature of international trade and emerging countries. Because of this, the knowledge of contemporary tax laws and application is a dynamic topic. This appendix is included to assist the reader in finding additional pertinent information.
Problems of taxation are treated in all textbooks on public finance. Other more specific reference publications follow.
Standard sources on government finance
Richard A. Musgrave and Peggy B. Musgrave, Public Finance in Theory and Practice, 4th ed. (1984);
Harvey S. Rosen, Public Finance, 2nd ed. (1988);
Joseph E. Stiglitz, Economics of the Public Sector, 2nd ed. (1988);
Robin W. Broadway and David E. Wildasin, Public Sector Economics, 2nd ed. (1984).
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Richard A. Musgrave, The Theory of Public Finance: A Study in Public Economy (1959), a classic though somewhat dated treatise;
Carl S. Shoup, Public Finance (1969); and Richard W. Tresch, Public Finance: A Normative Theory (1981). A mathematical treatment of theoretical issues is presented in
Anthony B. Atkinson and Joseph E. Stiglitz, Lectures on Public Economics (1980).
Alan J. Auerbach and Martin Feldstein (eds.), Handbook of Public Economics, 2 vol. (1985–87), surveys issues in government finance.
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Useful works on the historical development of fiscal thought
Fritz Karl Mann, Steuerpolitische Ideale: Vergleichende Studien zur Geschichte der ökonomischen und politischen Ideen und ihres Wirkens in der öffentlichen Meinung 1600–1935 (1937, reprinted 1978), a comprehensive history of the ideals, ideologies, and theories of taxation from both the economic and the political-sociological standpoints;
Richard A. Musgrave and Alan T. Peacock (eds.), Classics in the Theory of Public Finance (1958, reprinted 1967);
American Economic Association, Readings in the Economics of Taxation, combq. by Richard A. Musgrave and Carl S. Shoup (1959). Peter-Christian Witt (ed.),
Wealth and Taxation in Central Europe: The History and Sociology of Public Finance (1987), is a brief but informative collection of articles.
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Academic thinking about tax policy
Tax policy is reported in economic journals and law reviews. Among economic journals devoted primarily to tax analysis are:
The Canadian Tax Journal (bimonthly);
National Tax Journal (quarterly);
Public Finance (three times a year);
Public Finance Quarterly;
Finanzarchiv: Zeitschrift für das gesamte Finanzwesen (three times a year).
Journal of Public Economics (nine times a year), provides highly mathematical analyses of taxation.
Proposals for tax reform and legislative, judicial, and regulatory developments in the United States are reported in Tax Notes (weekly).
Excellent analyses of tax policy are offered in the annual Report of Proceedings of the Tax Conference Convened by the Canadian Tax Foundation. John Eatwell, Murray Milgate, and Peter Newman (eds.),
The New Palgrave: A Dictionary of Economics, 4 vol. (1987), includes comprehensive articles on taxation and related topics.
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John A. Kay and Mervyn A. King, The British Tax System, 4th ed. (1986);
Joseph A. Pechman, Federal Tax Policy, 5th ed. (1987), Who Paid the Taxes, 1966–85? (1985);
Sijbren Cnossen (ed.), Tax Coordination in the European Community (1986);
Organization for Economic Co-operation and Development, Personal Income Tax Systems Under Changing Economic Conditions (1986);
Revenue Statistics of OECD Member Countries, 1965–1985 (1986).
United States, Internal Revenue Service, Statistics of Income: Compendium of Studies of International Income and Taxes (1985), provides statistical information on tax systems. Council of Economic Advisers (U.S.), Annual Report, also contains a useful statistical appendix.
Advisory Commission on Intergovernmental Relations, Tax Capacity of the States (annual), provides information on state and local government finance.
Publications of the International Bureau of Fiscal Documentation, such as its Bulletin (monthly), European Taxation (monthly), or Corporate Taxation in Latin America (quarterly), describe developments in tax policy around the world and summarize the important features of many tax systems.
Confederation of British Industry, Taxation in Western Europe (annual), provides a comparative study of the modern tax systems of various countries;
Somewhat dated studies of the tax systems of particular countries may be found in the “World Tax Series,” prepared by the International Program in Taxation at the Harvard Law School.
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Specifics of taxation in developing countries
Haskell P. Wald, Taxation of Agricultural Land in Underdeveloped Economies: A Survey and Guide to Policy (1959);
Richard M. Bird and Oliver Oldman, Readings on Taxation in Developing Countries, 3rd ed. (1975);
Richard Goode, Government Finance in Developing Countries (1984); John F. Due, Indirect Taxation in Developing Economies, rev. ed. (1988);
Malcolm Gillis (ed.), Fiscal Reform for Colombia (1971);
David Newbery and Nicholas Stern (eds.), The Theory of Taxation for Developing Countries (1987), a highly theoretical treatment of the topic.
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Taxation of income from capital
Martin Feldstein, Capital Taxation (1983); Arnold C. Harberger, Taxation and Welfare (1974, reprinted 1988);
Charles R. Hulten (ed.), Depreciation, Inflation, and the Taxation of Income from Capital (1981);
Mervyn A. King and Don Fullerton (eds.), The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and West Germany (1984);
C. Eugene Steuerle, Taxes, Loans, and Inflation: How the Nation’s Wealth Becomes Misallocated (1985);
Martin Feldstein (ed.), The Effect of Taxation on Capital Accumulation (1987);
Hans-Werner Sinn, Capital Income Taxation and Resource Allocation (1987; originally published in German, 1985).
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Analysis of effects of taxation
Henry J. Aaron and Michael J. Boskin (eds.), The Economics of Taxation (1980);
Henry J. Aaron and Joseph A. Pechman (eds.), How Taxes Affect Economic Behavior (1981);
C.V. Brown, Taxation and the Incentive to Work, 2nd ed. (1983);
G.A. Hughes and G.M. Heal (eds.), Public Policy and the Tax System (1980);
Lawrence H. Summers (ed.), Tax Policy and the Economy, 2 vol. (1987–88).
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Choice between income and consumption as the basis for taxation
Nicholas Kaldor, An Expenditure Tax (1955, reprinted 1977);
Joseph A. Pechman (ed.), What Should Be Taxed, Income or Expenditure? (1980);
J.E. Meade (ed.), The Structure and Reform of Direct Taxation (1978);
Henry J. Aaron, Harvey Galper, and Joseph A. Pechman (eds.), Uneasy Compromise: Problems of a Hybrid Income-Consumption Tax (1988).
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Studies of tax reform and contemporary proposals for tax reform
For the United States…
Albert Ando, Marshall E. Blume, and Irwin Friend, The Structure and Reform of the U.S. Tax System (1985);
Robert E. Hall and Alvin Rabushka, The Flat Tax (1985);
Henry J. Aaron and Harvey Galper, Assessing Tax Reform (1985);
David F. Bradford et al., Blueprints for Basic Tax Reform, 2nd rev. ed. (1984);
United States, Department of the Treasury, Tax Reform for Fairness, Simplicity, and Economic Growth, 3 vol. (1984);
For Canada…
Canada, Department of Finance, Tax Reform 1987:
Income Tax Reform (1987),
Tax Reform 1987:
Sales Tax Reform (1987);
For Australia…
John G. Head (ed.), Taxation Issues of the 1980s (1983),
Changing the Tax Mix (1986).
For a survey of developed countries…
Joseph A. Pechman (ed.), World Tax Reform: A Progress Report (1988).
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h2. Reference:
“taxation.” Encyclopædia Britannica from Encyclopædia Britannica Premium Service.
http://www.britannica.com/eb/article?tocId=72018
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