For over 40 years, George Zodrow has made fundamental contributions to the theory of tax reform, the choice between income or consumption as the basis of taxation, the taxation of multinational corporations, and tax competition and the theory of tax incidence. In this learned book, Zodrow discusses all of the basic issues on the design of alternative tax systems, including the effects of taxes on economic incentives and optimal taxation. The result is a tour de force, a marvelous blend of theory and empirical evidence. -- Peter Mieszkowski, Rice University, USA George Zodrow is widely known in both the academic and policy literatures for keen insights on taxation. His Advanced Introduction to Taxation greatly extends his contributions as he clearly lays out how taxes affect household and business behavior and ultimately the overall economy. George has a unique ability to communicate effectively with readers, which enhances the importance of the book as a key source for all interested in a serious look at taxation. He begins with a comprehensive discussion of the key factors to consider in designing tax policy and the conceptual framework underlying taxation before moving on to in-depth analysis of major tax topics. This very well written book summarizes effectively the broad tax literature and is an outstanding text for those who want to study the economic perspective of taxation. -- William Fox, University of Tennessee, USA
