From optimal tax theory to tax policy : retrospective and prospective views / Robin Boadway.
Saved in:
| Published: |
Cambridge, Mass. :
MIT Press,
c2012.
|
|---|---|
| Main Author: | |
| Series: | Munich lectures in economics
|
| Subjects: | |
| Format: | Book |
Table of Contents:
- 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.
