Economics

Christian Keuschnigg

Öffentliche Finanzen: Einnahmenpolitik

[Public Finances: Revenue Policies.]

unveränderte eBook-Ausgabe 2022; Orginalausgabe 2005; 2005. XIII, 494 pages.

Neue ökonomische Grundrisse

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Published in German.
This book on the economics of taxation considers not only the classical topics of tax incidence and tax effects on labor supply, education, savings, investment, risk taking and international transactions. It covers the modern theory of optimal direct and indirect taxation and thereby works out the basic trade-off between efficiency and redistribution. As a novel feature, the text pays particular attention to the effects of taxes in imperfect markets.
This book on the economics of taxation considers not only the classical topics of tax incidence and tax effects on labor supply, education, savings, investment, risk taking and international transactions. It covers the modern theory of optimal direct and indirect taxation and thereby works out the basic trade-off between efficiency and redistribution. As a novel feature, the text pays particular attention to the effects of taxes in imperfect markets. It thus discusses the effects of taxes on unemployment, innovation and the financing of young firms in the presence of moral hazard and adverse selection, including specific aspects of venture capital financing. While all results are derived formally, the main insights are illustrated graphically. The text appropriately reviews the empirical literature.
Authors/Editors

Christian Keuschnigg Geboren 1959; Studium in Graz, Innsbruck und Wien; 1987 Promotion; 1995 Habilitation; Inhaber des Lehrstuhls für Nationalökonomie, insbesondere Finanzwissenschaft, der Universität St.Gallen, Direktor des Instituts für Finanzwirtschaft und Finanzrecht (IFF-HSG).
https://orcid.org/0000-0003-4924-7859

Reviews

The following reviews are known:

In: Ex libris — WS 05/06, Nr.89, S.29
In: Buecher.de — www.buecher.de
In: Buchhändler heute — 2005, H.12, S.72
In: ekz-Informationsdienst — ID 48/05, 574.568.5