LEADER 03796oam 2200673Ka 450 001 9910815984803321 005 20190503073401.0 010 $a0-262-30093-1 010 $a1-280-49903-6 010 $a9786613594266 010 $a0-262-30168-7 024 8 $a9786613594266 035 $a(CKB)2550000000087759 035 $a(EBL)3339381 035 $a(SSID)ssj0000599142 035 $a(PQKBManifestationID)11428055 035 $a(PQKBTitleCode)TC0000599142 035 $a(PQKBWorkID)10591610 035 $a(PQKB)11741073 035 $a(StDuBDS)EDZ0000130759 035 $a(MiAaPQ)EBC3339381 035 $a(OCoLC)776202124$z(OCoLC)785778166$z(OCoLC)794619350$z(OCoLC)957636283$z(OCoLC)961601754$z(OCoLC)962438582$z(OCoLC)962608084$z(OCoLC)966248309$z(OCoLC)988430057$z(OCoLC)988442525$z(OCoLC)992105772$z(OCoLC)995010053$z(OCoLC)1037928942$z(OCoLC)1038668258$z(OCoLC)1048157675$z(OCoLC)1050957494$z(OCoLC)1055346606$z(OCoLC)1061062886$z(OCoLC)1064167119$z(OCoLC)1077242088$z(OCoLC)1081221257 035 $a(OCoLC-P)776202124 035 $a(MaCbMITP)9184 035 $a(Au-PeEL)EBL3339381 035 $a(CaPaEBR)ebr10529579 035 $a(CaONFJC)MIL359426 035 $a(OCoLC)776202124 035 $a(PPN)199756104 035 $a(EXLCZ)992550000000087759 100 $a20120213d2012 uy 0 101 0 $aeng 135 $aurcnu---unuuu 181 $ctxt 182 $cc 183 $acr 200 10$aFrom optimal tax theory to tax policy $eretrospective and prospective views /$fRobin Boadway 210 $aCambridge, Mass. $cMIT Press$dİ2012 215 $a1 online resource (301 p.) 225 1 $aMunich lectures in economics 300 $aDescription based upon print version of record. 311 $a0-262-01711-3 320 $aIncludes bibliographical references and index. 327 $aIntroduction -- 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. 330 8 $aMany things inform a country's choice of tax system, including political considerations, public opinion, bureaucratic complexities, and ideas drawn from theoretical analysis. In this work, Robin Boadway examines the role of optimal tax analysis in informing and influencing tax policy design. 410 0$aMunich lectures in economics. 606 $aTaxation 606 $aFiscal policy 610 $aECONOMICS/Public Economics 615 0$aTaxation. 615 0$aFiscal policy. 676 $a336.2001 700 $aBoadway$b Robin W.$f1943-$0126881 801 0$bOCoLC-P 801 1$bOCoLC-P 906 $aBOOK 912 $a9910815984803321 996 $aFrom optimal tax theory to tax policy$94104278 997 $aUNINA