From optimal tax theory to tax policy : retrospective and prospective views / Robin Boadway.

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Bibliographic Details
Published: Cambridge, Mass. : MIT Press, c2012.
Main Author:
Series:Munich lectures in economics
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Format: Book

MARC

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035 |a (OCoLC)742234430 
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035 |a ocn742234430 
040 |a DLC  |b eng  |c DLC  |d YDX  |d BTCTA  |d UKMGB  |d YDXCP  |d BDX  |d BWX  |d IG#  |d OCoLC 
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050 0 0 |a HJ2305  |b .B63 2012 
082 0 0 |a 336.2001  |2 23 
097 |3 Bib#:  |a 1764069 
100 1 |a Boadway, Robin W.,  |d 1943- 
245 1 0 |a From optimal tax theory to tax policy :  |b retrospective and prospective views /  |c Robin Boadway. 
260 |a Cambridge, Mass. :  |b MIT Press,  |c c2012. 
300 |a vi, 290 p. :  |b ill. ;  |c 24 cm. 
490 1 |a Munich lectures in economics 
504 |a Includes bibliographical references (p. [243]-268) and index. 
505 0 |a 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. 
650 0 |a Taxation. 
650 0 |a Fiscal policy. 
830 0 |a Munich lectures in economics 
991 |a 2012-05-01 
992 |a Created by julew, 01/05/2012. Updated by mayo, 12/06/2012. 
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952 f f |p For loan  |a University Of Canterbury  |b UC Libraries  |c Central Library  |d Central Library, Level 9  |t 0  |e HJ 2305 .B63 2012  |h Library of Congress classification  |i Book  |m AU1950599AB