theory of taxation

The benefit principle is a concept in the theory of taxation from public finance.

Several theories of taxation exist in public economics.

Economic theories of taxation approach the question of how to maximize economic welfare through taxation.

Another possibility (referred to as the second-best approach in the theory of taxation) is to intervene on the demand side by some kind of rebate.

As a solution, Slemrod proposes the theory of optimal tax systems a phrase he uses to refer to the normative theory of taxation.

The flat tax that Mr. Forbes is pushing would change the entire theory of taxation embedded in the United States Tax Code.

Frank P. Ramsey (1927) developed a theory for optimal commodity sales taxes in his article "A Contribution to the Theory of Taxation".

"Quesnay's Theory of Taxation", Journal of the History of Economic Thought, Vol.

Ramsey F.P. (1927), "A Contribution to the Theory of Taxation," Economic Journal, Vol.

Edgeworth, F.Y. "The Pure Theory of Taxation" The Economic Journal Vol.

Ramsey, Frank P. "A Contribution to the Theory of Taxation" in Classics in the Theory of Public Finance, ed.

M. Danglars, surrounded by deputies and men connected with the revenue, was explaining a new theory of taxation which he intended to adopt when the course of events had compelled the government to call him into the ministry.

With his polemicist's gift for memorable overstatement, he assailed the 1981 Reagan tax cut as "an auction of the Treasury," "a great barbecue" predicated on "a magic theory of taxation" - though polemics notwithstanding, he voted for the cut.

STEPHEN J. ENTIN, a proponent in Washington of the supply-side theory of taxation that favors eliminating most taxes on capital, said last year that denying the 15 percent tax rate to some investors "poisons the tax cut."