内容

目次

Optimal taxation - general; taxation - macro aspects, Jef Vuchelen; taxevasion and tax compliance, Luigi Alberto Franzoni; property taxes, David L.Cameron; consumption tax, value added tax, excise tax and sales tax; personalincome taxation, Yohihiro Masui and Minoru Nakazato; corporate taxation,Charlotte Crane; inheritance and gift taxation, Paul B. Stephan;international taxation, Timothy J. Goodspeed and Ann Dryden Witte; optimaltechniques of redictribution, Christopher Curran; pensions, Koen Algoed andFrans Spinnewyn; takings, Thomas J. Miceli and Kathleen Segerson;administrative law.