This volume brings together a number of new studies concerned with some of the topical problems of taxation. In Part I, limits of taxation are considered from the viewpoint of normative tax theory, its relation to the 'hidden' economy, and in terms of empirical estimates of the effects of taxes. Part II contains three theoretical studies which extend the theory of income taxation and redistribution. Part III deals with the corporate tax and contains both theoretical and empirical contributions. In conclusion, Part IV is devoted to two analyses of alternatives to income and corporate taxation. The authors represent a number of different countries and viewpoints.
A. Dogramaci and N.R. Adam Productivity of a firm is influenced both by economic forces which act at the macro level and impose themselves on the individual firm as well as internal factors that result from decisions and processes which take place within the boundaries of the firm. Efforts towards increasing the produc tivity level of firms need to be based on a sound understanding of how the above processes take place. Our objective in this volume is to present some of the recent research work in this field. The volume consists of three parts. In part I, two macro issues are addressed (taxation and inflation) and their relation to produc tivity is analyzed. The second part of the volume focuses on methods for productivity analysis within the firm. Finally, the third part of the book deals with two additional productivity analysis techniques and their applications to public utilities. The objective of the volume is not to present a unified point of view, but rather to cover a sample of different methodologies and perspectives through original, scholarly papers.