Taxation in the United States and Europe Theory and Practice : Proceedings of a Conference Held by the Confederation of European Economic Associations at Amsterdam, the Netherlands, 1991 - Confederation of European Economic Associations Conference Volumes

Focusing on taxation and economic policy making, this book contains a variety of contributions devoted to important theoretical and empirical topics of taxation. Among the issues discussed are tax reforms, the poverty trap and the Laffer curve, taxation and the inverted Haavelmo effect.;In addition, the book contains a survey of the tax policies actually pursued by Austria, France, Germany, Italy, the Netherlands, the United Kingdom and the United States in the 1980s and the 1990s, thus providing documentation for an international comparison. The book should be of interest to anyone who is professionally involved with the theory and practice of taxation.;The contributors include Paul Ashton, Sijbren Cnossen, Willem F. Duisenberg, Dale W. Jorgenson, Maria Cecilia Guerra, Flip de Kam, Steve Katee, John Kay, Gerold Krause-Junk, Kun-Young Yun, Jonathan I. Leape, Didier Maillard, Patrick Minford, Adrie Moons, William A. Niskanen, Edmund S. Phelps, Jarig Van Sinderen and Erich W. Streissler.