November 2014
Intermediate to advanced
534 pages
32h 58m
English
Chapter 17 has two distinct sets of topics. The first part offers an analysis of expenditure incidence that covers the incidence of transfer payments, decreasing cost services, and nonexclusive goods. The second part discusses economy-wide incidence studies. Highlighted are the Pechman and Okner sources and uses approach to tax incidence, computable general equilibrium models (briefly), the Auerbach and Kotlikoff analysis of tax incidence in a dynamic setting using an OLG model, and the Fullerton and Rodgers model of lifetime tax incidence.
The Appendix to Chapter 17 on tax reform considers four broad-based tax reform proposals that are common in the economics literature, ...
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