IDEAS home Printed from https://ideas.repec.org/a/nos/voprec/y2026id6242.html

An introduction to the economic theory of taxation (On the book by Bernard Salanié “The economics of taxation”)

Author

Listed:
  • N. A. Ranneva

Abstract

The article is devoted to the publication in Russian of the book by Bernard Salanié “The economics of taxation”. The fundamental theory of taxation is presented in the short and accessible form, while presentation remains quite rigorous. The main attention is paid to the theory of optimal taxation — its basic models and results. The book shows the evolution of the theory of taxation as well as a linkage between the theory, empirical results and the contemporary debates on appropriate taxation policy. The book covers in more detail some current issues: low-income support programs and environmental taxation. The short survey of the history of taxation in different countries can also be useful for the readers.

Suggested Citation

  • N. A. Ranneva, 2026. "An introduction to the economic theory of taxation (On the book by Bernard Salanié “The economics of taxation”)," Voprosy Ekonomiki, NP Voprosy Ekonomiki, issue 7.
    • Handle: RePEc:nos:voprec:y:2026:id:6242
    DOI: 10.32609/0042-8736-2026-7-149-160
    as

    Download full text from publisher

    File URL: https://www.vopreco.ru/jour/article/viewFile/6242/2863
    Download Restriction: no
    File URL: https://libkey.io/10.32609/0042-8736-2026-7-149-160?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nos:voprec:y:2026:id:6242. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: NEICON (email available below). General contact details of provider: https://www.vopreco.ru .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.