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Cover The Elasticity of Taxable Income
The Elasticity of Taxable Income
Theory and Estimation
John Creedy
This timely book analyses the elasticity of taxable income, a central concept in public finance with a rapidly growing wealth of literature. Combining original empirical research with rigorous theoretical modelling of tax revenue and optimal tax policy, this innovative study examines the complexities and new methods of estimating the elasticity of taxable income.
Restricted access
Monograph Book
Published:
21 Apr 2022
DOI:
https://doi.org/10.4337/9781802209600
Collection:
Economics 2022
Cover The Sustainability of Asia’s Debt
The Sustainability of Asia’s Debt
Problems, Policies, and Practices
Edited by Benno Ferrarini, Marcelo M. Giugale, and Juan J. Pradelli
This is an open access title available under the terms of a [CC BY 3.0 IGO] License. It is free to read, download and share on Elgaronline.com. Asia has shown the world what success in economic development looks like. From the amazing transformations of Japan, the Republic of Korea, and the other ‘tigers’ in the early 70s, to the more recent takeoffs of the People’s Republic of China (PRC), India, and the leading economies in Southeast Asia, the region has prospered at a startling pace. Technologies were adopted, productivity raised, and export markets conquered. Billions were lifted out of poverty. What was once a backwater is now a global engine of growth. 
Open access
Monograph Book
Published:
17 Feb 2022
DOI:
https://doi.org/10.4337/9781800883727
Collection:
Economics 2022
Cover Tools for State and Local Fiscal Management
Tools for State and Local Fiscal Management
From Policy Design to Practice
Edited by Alex Hathaway, Jorge Martinez-Vazquez, and Chris Thayer
Governments have always endured economic woes, but the increasing severity of such challenges, from the Great Recession starting in 2008 to the unprecedented impact of the COVID-19 pandemic, highlights the need for better-developed fiscal analysis capacity in governments of all sizes using the most practical—yet robust—techniques available. This volume presents an array of real-world analytical approaches in a variety of service areas at the core of state and local government.
Restricted access
Monograph Book
Published:
14 Dec 2021
DOI:
https://doi.org/10.4337/9781800886414
Collection:
Economics 2021
Cover State and Local Financial Instruments
State and Local Financial Instruments
Policy Changes and Management
Craig L. Johnson, Martin J. Luby, and Tima T. Moldogaziev
The ability of a nation to finance its basic infrastructure is essential to its economic well-being in the 21st century. This second edition of State and Local Financial Instruments covers the municipal securities market in the United States from the perspective of its primary capital financing role in a fiscal federalist system, where subnational governments are responsible for financing the nation’s essential physical infrastructure.
Restricted access
Monograph Book
Published:
09 Nov 2021
DOI:
https://doi.org/10.4337/9781800370937
Collection:
Political Science and Public Policy 2021
Cover Handbook on the Politics of Taxation
Handbook on the Politics of Taxation
Edited by Lukas Hakelberg and Laura Seelkopf
This comprehensive Handbook provides an insight into the main concepts and academic debates on taxation from a political science perspective. Providing a background to current debates on green taxation, taxation and inequality, taxation and gender, tax evasion and avoidance, and tax compliance, it offers potential avenues for future research.
Restricted access
Handbook
Published:
14 Sep 2021
DOI:
https://doi.org/10.4337/9781788979429
Collection:
Political Science and Public Policy 2021
Cover Rethinking Public Private Partnerships
Rethinking Public Private Partnerships
Mervyn K. Lewis
Public private partnerships (PPPs) have been a controversial approach to procuring public infrastructure services. Against a background of recent trenchant criticism of PPPs, Mervyn K. Lewis, a leading scholar in the area, re-examines their utility. He questions what PPPs can and cannot do, why governments choose this route and whether PPPs can ever be good value for money.
Restricted access
Monograph Book
Published:
17 Aug 2021
DOI:
https://doi.org/10.4337/9781789906400
Collection:
Economics 2021
Cover Fiscal Accountability and Population Aging
Fiscal Accountability and Population Aging
New Responses to New Challenges
Edited by Robert L. Clark, YoungWook Lee, and Andrew Mason
Focusing on the developing economic challenges confronting Korea and the US in response to the aging of their populations, this timely book examines how public policies are evolving in light of demographic changes, the impact of aging on governmental expenditures, and transitions in the labor force associated with aging.
Restricted access
Monograph Book
Published:
20 Apr 2021
DOI:
https://doi.org/10.4337/9781800370470
Collection:
Economics 2021
Cover Tax Policy and Uncertainty
Tax Policy and Uncertainty
Modelling Debt Projections and Fiscal Sustainability
Christopher Ball, John Creedy, and Grant Scobie
Presenting innovative modelling approaches to the analysis of fiscal policy and government debt, this book moves beyond previous models that have relied upon the assumption that various age-specific rates and policy variables remain unchanged when it comes to generating government expenditures and tax revenues. As a result of population ageing, current policy settings in many countries are projected to lead to unsustainable levels of public debt; Tax Policy and Uncertainty explores models that allow for feedbacks and uncertainty to combat this.
Restricted access
Monograph Book
Published:
17 Nov 2020
DOI:
https://doi.org/10.4337/9781800376014
Collection:
Economics 2020
Cover Rethinking Wealth and Taxes
Rethinking Wealth and Taxes
Inequality, Globalization and Capital Income
Geoffrey Poitras
Taxes on the wealthy are a topic sure to incite venomous rants from both right-wing and left-wing ideologues. The topic attracts conflicting interpretations and policy recommendations, and generates proposals for tax reform that consume political debate. All this activity takes place against an opaque backdrop of empirical evidence dealing with the distribution of wealth and income, and tax avoidance and tax evasion by corporations and wealthy individuals. Rethinking Wealth and Taxes explores these problems and considers the possibilities for increasing taxes on wealth to address the increasingly unequal distribution of wealth and income.
Restricted access
Monograph Book
Published:
13 Aug 2020
DOI:
https://doi.org/10.4337/9781839106156
Collection:
Economics 2020
Cover Tax Tyranny
Tax Tyranny
Pascal Salin
Tax Tyranny does not aim to give a description of existing tax systems, rather it provides readers with the intellectual instruments which enable them to understand the role of taxation in the workings of economic systems and to evaluate the fairness of taxes.
Restricted access
Monograph Book
Published:
03 Mar 2020
DOI:
https://doi.org/10.4337/9781789907032
Collection:
Economics 2020