retrospective and prospective views Boadway, Robin W. 1943- creator ebrary, Inc text bibliography Electronic books. mau Cambridge, Mass MIT Press 2012 monographic eng

electronic

electronic resource

vi, 290 p. : ill. 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. Robin Boadway. Includes bibliographical references and index. Electronic reproduction. Palo Alto, Calif. : ebrary, 2013. Available via World Wide Web. Access may be limited to ebrary affiliated libraries. Taxation Fiscal policy HJ2305 .B63 2012eb 336.2001 http://site.ebrary.com/lib/rucke/Doc?id=10529579 http://site.ebrary.com/lib/rucke/Doc?id=10529579 CaPaEBR 110721 ebr10529579