Communications 

"Business Allows instructors to focus on specific skills, and provides flexibility for short courses and different teaching approaches. While grounded in business communication fundamentals, this four-color paperback takes a workplace activity orientation, which helps students connect what they learn to what they do on the job. 

Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Kitty O Locker; Stephen Kyo Kaczmarek
ISBN: 0072562196 9780072562194 0072865717 9780072865714 0071214844 9780071214841
OCLC Number: 50730849
Description: xxix, 637 pages : color illustrations ; 26 cm
Contents: Machine derived contents note: I The Effects of Taxation 13 --
1 Tax Incidence 15 --
1.1 Partial Equilibrium 16 --
1.1.1 The Effect of Payroll Taxes 16 --
1.1.2 The General Analysis of Partial Equilibrium 19 --
1.2 General Equilibrium 23 --
1.2.1 The No-Taxation Economy 23 --
1.2.2 Introducing Taxes 24 --
1.2.3 General Remarks 26 --
1.2.4 Infinitesimal Analysis 27 --
1.2.5 Final Remarks 33 --
2 Distortions and Welfare Losses 35 --
2.1 The Effects of Taxation 38 --
2.1.1 Labor Supply 38 --
2.1.2 The Effects of Taxation on Savings 45 --
2.1.3 Taxation and Risk-Taking 49 --
2.2 Welfare Losses 52 --
2.3 Conclusion 57 --
II Optimal Taxation 59 --
3 Indirect Taxation 63 --
3.1 Ramsey's Formula 63 --
3.1.1 An Informal Approach 63 --
3.1.2 The General Model 64 --
3.1.3 Some Special Cases 69 --
3.2 Productive Efficiency 73 --
4 Direct Taxation 79 --
4.1 The Emergence of the Model 79 --
4.2 Mirrlees's Model 83 --
4.2.1 The Rawlsian Case 84 --
4.2.2 The General Approach 87 --
4.2.3 The Quasi-linear Case 91 --
4.3 Generalizations 96 --
4.4 Simulations 103 --
5 Mixed Taxation 111 --
5.1 The Negative Income Tax 111 --
5.2 Is Indirect Taxation Useful? 113 --
5.3 Criticisms 117 --
6 The Taxation of Capital 121 --
6.1 Applying Classical Results 123 --
6.2 The Overlapping Generations Model 124 --
6.3 The Zero Capital Taxation Result 126 --
6.4 Capital Accumulation 129 --
6.5 Capital Taxation with an Infinite Horizon 137 --
6.6 The Incidence of Capital Taxation 141 --
6.7 Conclusion 142 --
7 Criticisms of Optimal Taxation 147 --
7.1 Horizontal Equity 149 --
7.2 Tax Reforms 152 --
7.3 Administrative and Political Issues 155 --
III Some Current Debates 159 --
8 Low-Income Support 161 --
8.1 Measuring Poverty 162 --
8.2 Private Charity and Public Transfers 163 --
8.3 The Main Benefits 166 --
8.3.1 Guaranteed Minimum Income 167 --
8.3.2 The Negative Income Tax 168 --
8.3.3 Low-Wage Subsidies 168 --
8.3.4 The Minimum Wage 170 --
8.4 The Lessons from Theory 171 --
8.4.1 The Negative Income Tax 171 --
8.4.2 Low-Wage Subsidies 176 --
8.4.3 The Guaranteed Minimum Income 179 --
8.4.4 The Minimum Wage 179 --
8.5 Empirical Evaluations 181 --
8.6 Recent Reforms 184 --
9 The Consumption Tax 187 --
9.1 Equivalences between Taxes 187 --
9.2 The Comprehensive Income Tax 188 --
9.3 The Consumption Tax in Practice 190 --
10 Environmental Taxation 193 --
10.1 Optimal Green Taxes 196 --
10.1.1 The First-Best Case 196 --
10.1.2 The Second-Best Case 198 --
10.2 Is There a Double Dividend? 200.
Responsibility: Kitty O. Locker, Stephen Kyo Kaczmarek.