Consumption Tax Policy and the Taxation of Capital Income [Hardcover]

This book introduces the substantial literature on consumption tax policy and the taxation of capital income, the early literature on optimal tax theory in dynamic overlapping generations models, the more recent literature on optimal taxation in the Ramsey growth model and models of endogenous growth, and the literature on taxation in open economies.

1. Setting the Stage for the Debate
2. The Early Literature
3. A First Look at the Optimal Taxation of Labor and Capital
4. Taxation and Economic Growth
5. International Taxation of Capital
6. Taxation and the Time Consistency Problem
7. Taxation and Privately Produced Public Goods
8. The Environment and Tax Policy
9. Durable Goods and Taxation
10. Income and Consumption Taxation in a Monetary Economy
11. Consumption Taxation in the Presence of Bequests
12. Summary and Conclusion

Dr. Batina finished his Ph.D. in 1985 at the University of Minnesota and moved to Washington State University as an Assistant Professor of Economics. His research has focused on consumption tax policy, the theory of public goods, public capital, the spillover effects of taxation, and the time consistency problem. He has published in a variety of journals including the Journal of Public Economics, the Journal of Monetary Economics, the Scandinavian Journal of Economics, International Tax and Public Finance, Empirical Economics, and the Japanese Economic Review. He was promoted to Associate Professor with tenure in 1991. He is currently editing a volume on Public Capital for a new online journal.