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An introduction to the economic theory of taxation (On the book by Bernard Salanié “The economics of taxation”)
https://doi.org/10.32609/0042-8736-2026-7-149-160
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.
Keywords
distortionary taxes,
effects of taxation,
welfare losses,
optimal taxation,
low-income support programs,
carbon taxes
JEL: D14, D15, H21, H22, H23, H24, H53, I38, Q51
About the Author
N. A. Ranneva
Primakov National Research Institute of World Economy and International Relations, Russian Academy of Sciences
Russian Federation
Russian Federation
Nonna A. Ranneva
Moscow
References
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Review
For citations:
Ranneva N.A. An introduction to the economic theory of taxation (On the book by Bernard Salanié “The economics of taxation”). Voprosy Ekonomiki. 2026;(7):149-160. (In Russ.) https://doi.org/10.32609/0042-8736-2026-7-149-160
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