Scientific Publishing Taxation In Theory And Practice: Selected Essays Of George R. Zodrow

Review The 19 papers in this volume a small sample of George Zodrow's contributions to the theory and practice of taxation in five areas exhibit the traits we expect to find in his work: comprehensive coverage of topics, thorough knowledge of both prior literature and policy context, penetrating analysis of issues, and innovative thinking. His theoretical investigations are motivated by a desire to solve important practical problems. Conversely, his discussions of practical problems of taxation are informed indeed, underpinned by sound theoretical analysis. As a body, these papers show why Zodrow is one of the leading tax policy economists of his generation. --Charles E McLure, Jr, Senior Fellow (Emeritus), Hoover Institution, Stanford UniversityThese essays by George Zodrow offer deep insight on many of the most challenging and long-standing questions in public finance. They advance our understanding of consumption vs. income taxation, of the problem of tax design when jurisdictions compete for revenue, and of the economic effects of property taxation. They are collectively a 'how to guide' in using powerful analytical tools to address fundamental problems of tax design, and they deliver important lessons for both practitioners and researchers. --James M Poterba, Mitsui Professor, MIT, and President, National Bureau of Economic ResearchGeorge Zodrow's research contributions are many and varied, and are not easily summed up in a few sentences. He has established himself in the front rank of scholars in public economics and in public policy. His work on optimal tax reform was truly pathbreaking. He has pioneered many real-world applications of tax reform in his work on income tax reforms and consumption tax reforms (including his development of the notion of a 'hybrid' consumption tax). He has also made important contributions to state and local tax issues, especially with his analyses of property tax incidence and of tax competition. In all of his work, he has demonstrated exceptional theoretical and empirical skills, along with an uncanny ability to explain complicated issues in a way that is accessible to everyone. George is widely seen as one of the pre-eminent experts on many aspects of public economics, and his published papers many of which are collected in this volume are essential readings for anyone working on those issues. --James Alm, Chair and Professor of Economics, Tulane University Product Description 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 in the United States and in developing countries; (4) State and local tax policy, including especially the effects of the local property tax; and (5) Tax competition, using models that are applicable at both the state/local and international levels.In the words of Peter Mieszkowski, Professor Emeritus of Rice University and one of the world's foremost public finance scholars, ""This volume of important papers is a capstone to George Zodrow's distinguished research career. What they reveal is a thinker who works repeatedly on the analysis of practical and concrete applications. The motivating force behind these articles is the conviction that for government to tax appropriately, systems of taxation must be profoundly understood. This volume is a giant step in that direction."" About the Author George R Zodrow is the Cline Professor of Economics and Faculty Scholar, Center for Public Finance, Baker Institute for Public Policy, at Rice University. He is also an International Research Fellow at the Centre on Business Taxation at Oxford University. Zodrow is