Acknowledgements
Introduction David A. Weisbach
PART I THE CHOICE OF THE TAX BASE – IMPLEMENTATION
A Implementing a Consumption Tax
1. David A. Weisbach (2000), ‘Ironing Out the Flat Tax’
2. Harry Grubert and T. Scott Newlon (1995), ‘The International Implications of Consumption Tax Proposals’
B Implementing a Tax on Capital Income
3. William D. Andrews (1983), ‘The Achilles’ Heel of the Comprehensive Income Tax’
4. Alan J. Auerbach and David F. Bradford (2004), ‘Generalized Cash-Flow Taxation’
5. Daniel I. Halperin (1985), ‘Interest in Disguise: Taxing the “Time Value of Money”’
6. Alvin C. Warren (1993), ‘Financial Contract Innovation and Income Tax Policy’
7. Noel Cunningham and Deborah Schenk (1993), ‘The Case for a Capital Gains Preference’
PART II ADMINISTRATION AND COMPLIANCE
A In General
8. Michael G. Allingham and Agnar Sandmo (1972), ‘Income Tax Evasion: A Theoretical Analysis’
9. Shlomo Yitzhaki (1974), ‘A Note on Income Tax Evasion: A Theoretical Analysis’
10. Shlomo Yitzhaki (1979), ‘A Note on Optimal Taxation and Administrative Costs’
11. Joel Slemrod and Shlomo Yitzhaki (1996), ‘The Cost of Taxation and the Marginal Efficiency Costs of Funds’
12. Joel Slemrod and Wojciech Kopczuk (2002), ‘The Optimal Elasticity of Taxable Income’
B Shelters
13. Joseph Bankman (1999), ‘The New Market in Corporate Tax Shelters’
14. David A. Weisbach (1999), ‘Formalism in the Tax Law’
PART III THE TAXABLE UNIT
15. Boris I. Bittker (1975), ‘Federal Income Taxation and the Family’
16. Edward J. McCaffrey (1993), ‘Taxation and the Family: A Fresh Look at Behavioral Gender Biases in the Code’
PART IV TAX EXPENDITURES
17. Stanley S. Surrey (1970), ‘Tax Incentives as a Device for Implementing Government Policy: A Comparison with Direct Expenditures’
18. Boris I. Bittker (1967), ‘A “Comprehensive Tax Base” as a Goal of Income Tax Reform’
19. Anne L. Alstott (1995), ‘The Earned Income Tax Credit and the Limitations of Tax-Based Welfare Reform’

Taxation has long been the subject of study by both lawyers and economists – pre-dating the law and economics movement – but the gap in the understanding of one another’s methodology appears to have widened over time. This important two-volume set aims to address this gap, presenting a selection of papers which have been carefully chosen by the editor not only for their application of economics to distinctly legal issues in the field of taxation, but also for their use of an economic analysis that is relevant and penetrable for lawyers and legal scholars.
The collection begins with papers that explore the difference between economic and traditional legal approaches to tax problems. Volume I then focuses on commodity taxation, tax incidence and distribution, progressivity, income taxation, consumption and the choice of tax base. Volume II then turns to more procedural aspects of tax, such as the implementation of the tax base, administration and compliance (including tax shelters), the taxable unit and tax expenditures.
This collection will provide an invaluable reference source for lawyers, economists and any student of tax law. ---provided by publisher