Professor Alan Auerbach: all content

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    Evolving views of the taxation of saving

    Comment

    The 125th anniversary of the Economic Journal provided an opportunity to look back on several of the journal’s important papers and reflect on how these papers altered our thinking about important economic issues and laid the groundwork for further progress in economic research. One such contribution was the 1980 paper by Anthony Atkinson and Agnar Sandmo, “Welfare Implications of the Taxation of Savings,” written at a time when the most commonly held objective of tax reform was the achievement of a broad-based income tax.

    22 May 2015

    Book graphic

    Taxing corporate income

    Book Chapter
    Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.

    1 April 2010

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    Taxing corporate income

    Report

    This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.

    20 April 2007