From optimal tax theory to tax policy: retrospective and prospective views

by Boadway, Robin William

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Title Statements

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

Edition Statements

Publication Date:©2012.

Publication Statements

Publisher(s):MIT Press
Place of Publication:Cambridge, Mass
Language:eng
Publication Date:©2012.

The Physical Object

Description:1 vol. (VI-290 p.) : : ill. ; : 24 cm.

Edition Identifiers

ISBN:9780262017114, 0262017113
oclc:ocn800903326
LC Classification:HJ2305
Dewey Decimal:336.2001

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.