From optimal tax theory to tax policy
Subtitle: retrospective and prospective views
By: Robin Boadway
Series: Munich lectures in economics; Munich lectures in economics
Publisher: MIT Press; The MIT Press
Published: 2012
Place of publication: Cambridge, Mass
Language: eng
Number of pages: 290
ISBN-13: 9780262017114
Subjects: Taxation; Fiscal policy
Notes: Includes bibliographical references (p. [243]-268) and index.
Table of contents: title: Introduction; title: From tax theory to policy : an overview; title: Landmarks of optimal tax theory; title: The evolution of policy and advice; title: Challenges for the theory of tax policy; title: Commitment; title: Heterogeneity of individual utility functions; title: Behavioral issues; title: Responsibility and compensation; title: Political economy; title: Optimal analysis versus reform analysis; title: Summary of lessons for tax policy; title: Policy lessons from optimal tax theory; title: Uniformity of commodity taxes; title: The Corlett-Hague theorem; title: The Atkinson-Stiglitz theorem; title: Production efficiency : implications and caveats; title: Capital taxation and the personal tax base; title: Linear taxation in a dynamic setting; title: Nonlinear taxation in a dynamic setting; title: The issue of progressivity; title: Asymmetric information and market failure; title: Policy lessons from normative analysis; title: Relaxing the second-best constraints; title: The use of supplementary policy instruments; title: Making use of, and acquiring, more information; title: Conclusions; title: Challenges for second-best analysis; title: Fundamentals of the standard approach; title: The commitment issue; title: Heterogeneous preferences and utility; title: Behavioral issues; title: Political economy; title: Concluding comments.