From optimal tax theory to tax policy [[electronic resource] ] : retrospective and prospective views / / Robin Boadway |
Autore | Boadway Robin W. <1943-> |
Pubbl/distr/stampa | Cambridge, Mass., : MIT Press, 2012 |
Descrizione fisica | 1 online resource (301 p.) |
Disciplina | 336.2001 |
Collana | Munich lectures in economics |
Soggetto topico |
Taxation
Fiscal policy |
Soggetto genere / forma | Electronic books. |
ISBN |
0-262-30093-1
1-280-49903-6 9786613594266 0-262-30168-7 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
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. |
Record Nr. | UNINA-9910457534503321 |
Boadway Robin W. <1943-> | ||
Cambridge, Mass., : MIT Press, 2012 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
From optimal tax theory to tax policy : retrospective and prospective views / / Robin Boadway |
Autore | Boadway Robin W. <1943-> |
Pubbl/distr/stampa | Cambridge, Mass., : MIT Press, ©2012 |
Descrizione fisica | 1 online resource (301 p.) |
Disciplina | 336.2001 |
Collana | Munich lectures in economics |
Soggetto topico |
Taxation
Fiscal policy |
Soggetto non controllato | ECONOMICS/Public Economics |
ISBN |
0-262-30093-1
1-280-49903-6 9786613594266 0-262-30168-7 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
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. |
Record Nr. | UNINA-9910779072703321 |
Boadway Robin W. <1943-> | ||
Cambridge, Mass., : MIT Press, ©2012 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
From optimal tax theory to tax policy : retrospective and prospective views / / Robin Boadway |
Autore | Boadway Robin W. <1943-> |
Pubbl/distr/stampa | Cambridge, Mass., : MIT Press, ©2012 |
Descrizione fisica | 1 online resource (301 p.) |
Disciplina | 336.2001 |
Collana | Munich lectures in economics |
Soggetto topico |
Taxation
Fiscal policy |
Soggetto non controllato | ECONOMICS/Public Economics |
ISBN |
0-262-30093-1
1-280-49903-6 9786613594266 0-262-30168-7 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
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. |
Record Nr. | UNINA-9910815984803321 |
Boadway Robin W. <1943-> | ||
Cambridge, Mass., : MIT Press, ©2012 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|