From optimal tax theory to tax policy retrospective and prospective views /
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| Main Author: | |
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| Corporate Author: | |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Cambridge, Mass. :
MIT Press,
2012.
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| Series: | Munich lectures in economics.
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| Subjects: | |
| Online Access: | An electronic book accessible through the World Wide Web; click to view |
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| 020 | |z 9780262017114 (hardcover : alk. paper) | ||
| 020 | |z 9780262301688 (e-book) | ||
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| 040 | |a CaPaEBR |c CaPaEBR | ||
| 050 | 1 | 4 | |a HJ2305 |b .B63 2012eb |
| 082 | 0 | 4 | |a 336.2001 |2 23 |
| 100 | 1 | |a Boadway, Robin W., |d 1943- | |
| 245 | 1 | 0 | |a From optimal tax theory to tax policy |h [electronic resource] : |b retrospective and prospective views / |c Robin Boadway. |
| 260 | |a Cambridge, Mass. : |b MIT Press, |c 2012. | ||
| 300 | |a vi, 290 p. : |b ill. | ||
| 490 | 1 | |a Munich lectures in economics | |
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a Introduction -- From tax theory to policy : an overview -- Landmarks of optimal tax theory -- The evolution of policy and advice -- Challenges for the theory of tax policy -- Commitment -- Heterogeneity of individual utility functions -- Behavioral issues -- Responsibility and compensation -- Political economy -- Optimal analysis versus reform analysis -- Summary of lessons for tax policy -- Policy lessons from optimal tax theory -- Uniformity of commodity taxes -- The Corlett-Hague theorem -- The Atkinson-Stiglitz theorem -- Production efficiency : implications and caveats -- Capital taxation and the personal tax base -- Linear taxation in a dynamic setting -- Nonlinear taxation in a dynamic setting -- The issue of progressivity -- Asymmetric information and market failure -- Policy lessons from normative analysis -- Relaxing the second-best constraints -- The use of supplementary policy instruments -- Making use of, and acquiring, more information -- Conclusions -- Challenges for second-best analysis -- Fundamentals of the standard approach -- The commitment issue -- Heterogeneous preferences and utility -- Behavioral issues -- Political economy -- Concluding comments. | |
| 533 | |a Electronic reproduction. |b Palo Alto, Calif. : |c ebrary, |d 2013. |n Available via World Wide Web. |n Access may be limited to ebrary affiliated libraries. | ||
| 650 | 0 | |a Taxation. | |
| 650 | 0 | |a Fiscal policy. | |
| 655 | 7 | |a Electronic books. |2 local | |
| 710 | 2 | |a ebrary, Inc. | |
| 830 | 0 | |a Munich lectures in economics. | |
| 856 | 4 | 0 | |u http://site.ebrary.com/lib/daystar/Doc?id=10529579 |z An electronic book accessible through the World Wide Web; click to view |
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