North Holland: Amsterdam, New York, Oxford and Tokio, 1987, 411 pages (translation of Kapitaleinkommensbesteuerung).
This book is concerned with the influence of taxation on the allocation of the factor capital. lt is a positive analysis, in that it describes how taxes affect economic behavior. lt is also a normative analysis, in that it makes rigorous judgements concerning the value of specific taxes from the viewpoint of Paretian welfare theory. While distributional aspects are not emphasized in this study, they are treated: Chapter 10 deals exclusively with the incidence problem.