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Climate Change Justice
A provocative contribution to the climate justice debate Climate change and justice are so closely associated that many people take it for granted that a global climate treaty should—indeed, must—directly address both issues together. But, in fact, this would be a serious mistake, one that, by dooming effective international limits on greenhouse gases, would actually make the world's poor and developing nations far worse off. This is the provocative and original argument of Climate Change Justice. Eric Posner and David Weisbach strongly favor both a climate change agreement and efforts to improve economic justice. But they make a powerful case that the best—and possibly only—way to g...
A Tale of Two Davids
This brief commentary on David Weisbach's essay (available on ssrn at http://ssrn.com/abstract=911604) first identifies Weisbach's contribution as stating an Equivalence Theorem: putting aside matters affecting the taxation of the pure riskless rate of return, any method of implementing an income tax has an equivalent consumption tax implementation method, and vice versa. Stated thus, the Theorem, like the Coase Theorem, follows from definitions: if the only real difference between an income tax and a consumption tax is the taxation of the pure, riskless rate of return, then there are no other differences between income and consumption taxes. But this is not to say that Wesibach's formulatio...
Debating Climate Ethics
Stephen M. Gardiner and David A. Weisbach present arguments for and against the relevance of ethics to global climate policy. Gardiner argues that climate change is fundamentally an ethical issue rather than one of narrow economic self-interest, while Weisbach argues that existing ethical theories are flawed and do not provide adequate guidance for climate policy.
Economics of Tax Law
Taxation has long been the subject of study by both lawyers and economists - pre-dating the law and economics movement - but the gap in the understanding of one another's methodology appears to have widened over time. This important two-volume set aims to address this gap, presenting a selection of papers which have been carefully chosen by the editor not only for their application of economics to distinctly legal issues in the field of taxation, but also for their use of an economic analysis that is relevant and penetrable for lawyers and legal scholars. The collection begins with papers that explore the difference between economic and traditional legal approaches to tax problems. Volume I then focuses on commodity taxation, tax incidence and distribution, progressivity, income taxation, consumption and the choice of tax base. Volume II then turns to more procedural aspects of tax, such as the implementation of the tax base, administration and compliance (including tax shelters), the taxable unit and tax expenditures. This collection will provide an invaluable reference source for lawyers, economists and any student of tax law.
Debating Climate Ethics
Stephen M. Gardiner and David A. Weisbach present arguments for and against the relevance of ethics to global climate policy. Gardiner argues that climate change is fundamentally an ethical issue rather than one of narrow economic self-interest, while Weisbach argues that existing ethical theories are flawed and do not provide guidance for climate policy.
Implementing Income and Consumption Taxes
This essay explores the extent to which income and consumption taxes can be implemented using parallel designs. The economic differences in the two taxes is thought to be the taxation of pure time value returns under an income tax but not under a consumption tax. In theory, therefore, all differences in implementation methods should be traceable to the measurement of time value returns. To explore the extent to which this is true, the essay examines four major design elements of any tax system: (i) the use of cash flows or basis accounts to measure the base; (ii) remittance of the tax by firms or individuals; (iii) whether the system is open or closed; and (iv) how the system operates across borders.
