From optimal tax theory to tax policy
Boadway, Robin W., 1943-
From optimal tax theory to tax policy retrospective and prospective views / [electronic resource] : Robin Boadway. - Cambridge, Mass. : MIT Press, 2012. - vi, 290 p. : ill. - Munich lectures in economics . - Munich lectures in economics. .
Includes bibliographical references and index.
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.
Electronic reproduction.
Palo Alto, Calif. :
ebrary,
2013.
Available via World Wide Web.
Access may be limited to ebrary affiliated libraries.
Taxation.
Fiscal policy.
Electronic books.
HJ2305 / .B63 2012eb
336.2001
From optimal tax theory to tax policy retrospective and prospective views / [electronic resource] : Robin Boadway. - Cambridge, Mass. : MIT Press, 2012. - vi, 290 p. : ill. - Munich lectures in economics . - Munich lectures in economics. .
Includes bibliographical references and index.
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.
Electronic reproduction.
Palo Alto, Calif. :
ebrary,
2013.
Available via World Wide Web.
Access may be limited to ebrary affiliated libraries.
Taxation.
Fiscal policy.
Electronic books.
HJ2305 / .B63 2012eb
336.2001