Does Atlas Shrug?
Joel B. Slemrod
Since the introduction of the income tax in 1913, controversy has raged about how heavily to tax the rich. Notably absent from this debate is hard evidence about the actual impact of taxes on the behavior of the affluent. This book presents evidence by leading economists of the effects of taxes on the formation of businesses, the supply of labor, the form of executive compensation, the accumulation of wealth, the allocation of portfolios, and the realization of capital gains.
Hardcover 2000 / Paperback 2002
Institutional Foundations of Public Finance
Edited by Alan J. Auerbach
Edited by Daniel N. Shaviro
Auerbach integrates economic and legal perspectives on taxation and fiscal policy, offering a provocative assessment of the most important issues in public finance today.
Hardcover 2009
Land Taxation in Imperial China, 1750-1911
Yeh-Chien Wang
Hardcover 1974
Taxing Heaven's Storehouse
Paul Jakov Smith
Tea growing was a prosperous industry in Sichuan when Wang Anshi's New Policies created a Tea Market Agency to buy up Sichuanese tea and trade it to Tibetan tribesmen for cavalry horses. At first the highly autonomous Agency not only acquired the needed horses but made a profit. The Agency made entrepreneurs out of bureaucrats, but ultimately became ruinously tyrannical as the system of state rewards and punishments drove its personnel to actions that crippled key sectors of the economy.
Hardcover 1991