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    <subfield code="a">HJ2305.G84</subfield>
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    <subfield code="a">Roger Guesnerie</subfield>
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  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">A Contribution to the Pure theory of Taxation</subfield>
    <subfield code="c">Roger Guesnerie</subfield>
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    <subfield code="a">1st ed</subfield>
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  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Cambridge</subfield>
    <subfield code="b">Cambridge University Press</subfield>
    <subfield code="c">1998</subfield>
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  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xv, 299 pages </subfield>
    <subfield code="b">illustrations ; 24 cm</subfield>
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    <subfield code="a">includes index</subfield>
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  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Introduction: --
1. An overview of chapter 1: the institutional economics of taxation --
2. A presentation of the model --
3. An overview of chapter 2: positive economics --
4. An overview of chapter 3: normative economics of taxation --
5. An overview of chapter 4: normative economics of taxation: further issues --
6. An overview of Chapter 5: the political economics of taxation --
1. Institutional economics of taxation: 1.1. Introduction --
1.2. The model --
1.3. Allocation via game forms --
1.4. Tax systems versus game forms --
1.5. More on game forms versus tax systems --
1.6. Coming back on the anonymity assumption --
1.7. Conclusion --
1.8. Bibliographical note --
2. Positive economics: the structure of tax equilibria --
2.1. The basic model --
2.2. The local structure of the set of tax equilibria --
2.3. The global structure of the set of tax equilibria --
2.4. Positive economics: tax equilibrium and tax incidence --
2.5. Bibliographical note --
3. Normative economics of taxation: reform and optimization --
3.1. Tax reform, the canonical argument --
3.2. Tax reform: a closer examination of specific situations --
3.3. Tax reform: from infinitesimal to finite changes-algorithms of tax reform --
3.4. Tax reform --
further discussions --
3.5. Second-best Pareto optima --
3.6. Bibliographical note --
4. Normative economics of taxation: further essays on optimization and reform --
4.1. The social values of commodities --
4.2. Non-linearities and quotas policies --
4.3. Optimal taxes and tax reform in a one-consumer economy --
4.4. Mixing linear and non-linear taxation a bird's eye view --
4.5. Bibliographical note --
5. Political economics of taxation --
5.1. Introduction --
5.2. The structure of the set of Pareto optimal tax equilibria --
5.3. Taxation as a social choice or a game theoretical problem --
5.4. A one-dimensional version of the taxation game --
5.5. Further remarks on the one-dimensional taxation game --
5.6. Bibliographical note.</subfield>
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    <subfield code="a">Taxation</subfield>
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    <subfield code="c">BK</subfield>
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    <subfield code="7">0</subfield>
    <subfield code="8">REF</subfield>
    <subfield code="a">MUCGM</subfield>
    <subfield code="b">MUCGM</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">1999-12-18</subfield>
    <subfield code="l">1</subfield>
    <subfield code="o">HJ2305.G84</subfield>
    <subfield code="p">11382</subfield>
    <subfield code="r">2019-01-08 00:00:00</subfield>
    <subfield code="s">2018-12-18</subfield>
    <subfield code="w">2018-12-18</subfield>
    <subfield code="y">BK</subfield>
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