Book Reviews

Book Reviews AbstractAmanda Griffith of Wake Forest University reviews “The Economics of Tax Policy,” by Alan J. Auerbach and Kent Smetters. The Econlit abstract of this book begins: “Eleven papers, prepared for a conference held at the Brookings Institution in December 2015, plus commentary, present nontechnical reviews of insights gained from recent economic research that can inform the policy process and provide an overview of the major areas of tax analysis. Papers discuss tax reform in a changing economy; effects of income-tax changes on economic growth; environmental taxation; tax compliance and enforcement—an overview of new research and its policy implications; economic and distributional effects of tax-expenditure limits; tax benefits for college attendance; tax policy toward low-income families; the economics of corporate- and business-tax reform; US capital gains and estate taxation—a status report and directions for a reform; tax policy and retirement savings; and fundamental tax reform—a comparison of three options. Auerbach is Robert D. Burch Professor of Economics and Law and Director of the Burch Center for Tax Policy and Public Finance at the University of California, Berkeley. Smetters is Boettner Chair Professor with the Wharton School at the University of Pennsylvania.” http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Economic Literature American Economic Association

Book Reviews

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Publisher
American Economic Association
Copyright
Copyright © 2017 © American Economic Association
ISSN
0022-0515
D.O.I.
10.1257/jel.55.4.1615.r4
Publisher site
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Abstract

AbstractAmanda Griffith of Wake Forest University reviews “The Economics of Tax Policy,” by Alan J. Auerbach and Kent Smetters. The Econlit abstract of this book begins: “Eleven papers, prepared for a conference held at the Brookings Institution in December 2015, plus commentary, present nontechnical reviews of insights gained from recent economic research that can inform the policy process and provide an overview of the major areas of tax analysis. Papers discuss tax reform in a changing economy; effects of income-tax changes on economic growth; environmental taxation; tax compliance and enforcement—an overview of new research and its policy implications; economic and distributional effects of tax-expenditure limits; tax benefits for college attendance; tax policy toward low-income families; the economics of corporate- and business-tax reform; US capital gains and estate taxation—a status report and directions for a reform; tax policy and retirement savings; and fundamental tax reform—a comparison of three options. Auerbach is Robert D. Burch Professor of Economics and Law and Director of the Burch Center for Tax Policy and Public Finance at the University of California, Berkeley. Smetters is Boettner Chair Professor with the Wharton School at the University of Pennsylvania.”

Journal

Journal of Economic LiteratureAmerican Economic Association

Published: Dec 1, 2017

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