|
|
|
|
|
|
|
|
1. |
Record Nr. |
UNINA9910779072703321 |
|
|
Autore |
Boadway Robin W. <1943-> |
|
|
Titolo |
From optimal tax theory to tax policy : retrospective and prospective views / / Robin Boadway |
|
|
|
|
|
|
|
Pubbl/distr/stampa |
|
|
Cambridge, Mass., : MIT Press, ©2012 |
|
|
|
|
|
|
|
ISBN |
|
0-262-30093-1 |
1-280-49903-6 |
9786613594266 |
0-262-30168-7 |
|
|
|
|
|
|
|
|
Descrizione fisica |
|
1 online resource (301 p.) |
|
|
|
|
|
|
Collana |
|
Munich lectures in economics |
|
|
|
|
|
|
Disciplina |
|
|
|
|
|
|
Soggetti |
|
|
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
Note generali |
|
Description based upon print version of record. |
|
|
|
|
|
|
Nota di bibliografia |
|
Includes bibliographical references and index. |
|
|
|
|
|
|
Nota di contenuto |
|
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. |
|
|
|
|
|
|
|
|
Sommario/riassunto |
|
Many things inform a country's choice of tax system, including political |
|
|
|
|