Taxation in Theory and Practice
George R Zodrow
The 19 articles in this volume include George Zodrow's most important contributions to the theory and practice of taxation. They are organized into five general areas: (1) Optimal tax reform, or an analysis of the best ways to implement tax reforms taking into account transitional problems, (2) Consumption-based taxes, including the economic effects of replacing the current income tax with a progressive consumption tax, (3) Income tax reform i...
