02520nam a2200349 a 4500 ebr10529579 CaPaEBR m u cr cn||||||||| 110721s2012 maua sb 001 0 eng d 2011028993 9780262017114 (hardcover : alk. paper) 9780262301688 (e-book) CaPaEBR CaPaEBR (OCoLC)776202124 HJ2305 .B63 2012eb 336.2001 23 Boadway, Robin W., 1943- From optimal tax theory to tax policy [electronic resource] : retrospective and prospective views / Robin Boadway. Cambridge, Mass. : MIT Press, 2012. vi, 290 p. : ill. 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. local ebrary, Inc. Munich lectures in economics. http://site.ebrary.com/lib/rucke/Doc?id=10529579 An electronic book accessible through the World Wide Web; click to view 233232 233232