From optimal tax theory to tax policy (Record no. 233232)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02520nam a2200349 a 4500 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.2001 |
| 100 1# - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Boadway, Robin W., |
| 245 10 - TITLE STATEMENT | |
| Title | From optimal tax theory to tax policy |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Cambridge, Mass. : |
| Name of publisher | MIT Press, |
| Year of publication | 2012. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | vi, 290 p. : |
| Other physical details | ill. |
| 490 1# - SERIES STATEMENT | |
| Series statement | Munich lectures in economics |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Taxation. |
| Topical Term | Fiscal policy. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://site.ebrary.com/lib/rucke/Doc?id=10529579 |
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