Capital Income Taxation and Resource Allocation

Hans-Werner Sinn

North Holland: Amsterdam, New York, Oxford and Tokio, 1987, 411 pages (translation of Kapitaleinkommensbesteuerung).

This book is concerned with the influence of taxation on the allocation of the factor capital. lt is a positive analysis, in that it describes how taxes affect economic behavior. lt is also a normative analysis, in that it makes rigorous judgements concerning the value of specific taxes from the viewpoint of Paretian welfare theory. While distributional aspects are not emphasized in this study, they are treated: Chapter 10 deals exclusively with the incidence problem.

 

Capital Income Taxation, Content12.72 MB
Capital Income Taxation, Chapter 11.45 MB
Capital Income Taxation, Chapter 25.66 MB
Capital Income Taxation, Chapter 35.11 MB
Capital Income Taxation, Chapter 46.59 MB
Capital Income Taxation, Chapter 511.56 MB
Capital Income Taxation, Chapter 68.24 MB
Capital Income Taxation, Chapter 78.66 MB
Capital Income Taxation, Chapter 82.94 MB
Capital Income Taxation, Chapter 98.58 MB
Capital Income Taxation, Chapter 106.86 MB
Capital Income Taxation, Chapter 119.52 MB
Capital Income Taxation, Appendix1.86 MB
Capital Income Taxation, References4.27 MB