The purpose of this paper is to extend the analysis of built-in ‡exibilityto various forms of consumption taxation. This is useful in view of theextensive use of indirect taxes. Section 2 begins with basic de…nitions anda discussion of income taxation, concentrating on the multi-step case....

This comprehensive and lucid book is concerned with the analysis of tax design and the problems involved in choosing a tax and transfer structure. John Creedy discusses central problems which are illustrated using relatively simple models. He argues that economists can make a valuable...