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From optimal tax theory to tax policy [[electronic resource] ] : retrospective and prospective views / / Robin Boadway
| 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
| 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 | ||
| ||