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From Optimal Tax Theory to Tax Policy Retrospective and Prospective Views

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ISBN-10: 0262017113

ISBN-13: 9780262017114

Edition: 2012

Authors: Robin W. Boadway

List price: $45.00
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Description:

Many things inform a country's choice of tax system, including political considerations, public opinion, bureaucratic complexities, and ideas drawn from theoretical analysis. In this book, Robin Boadway examines the role of optimal tax analysis in informing and influencing tax policy design. Scholars of public economics formulate models of optimal tax-transfer systems based on normative principles that reflect efficiency and equity considerations. They use that analysis to form views about the optimal design or reform of actual tax systems that are much more complicated than their models. Boadway argues that there is an important symbiosis between ideas drawn from normative tax analysis and…    
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Book details

List price: $45.00
Copyright year: 2012
Publisher: MIT Press
Publication date: 1/27/2012
Binding: Hardcover
Pages: 288
Size: 6.50" wide x 9.25" long x 0.75" tall
Weight: 1.232
Language: English

Series Foreword
Acknowledgments
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
Uniform Broad-Based Commodity Taxation
Production Efficient Taxation
Taxation of Asset Income
Progressivity
Business Taxation
Relaxing the Second-Best Constraints
The Use of Supplementary Policy Instruments
Differential Commodity Taxes
Public Goods and the Marginal Cost of Public Funds
Quantity Controls: In-kind Transfers
Price Controls
Workfare
Other Issues Affecting Instrument Choice
Making Use of, and Acquiring, More Information
Tagging
Monitoring
Conclusions
Challenges for Second-Best Analysis
Fundamentals of the Standard Approach
The Commitment Issue
Heterogeneous Preferences and Utility
Needs
Disutility of Work
Other Dimensions of Taste Differences
Interdependent Utilities
Dealing with Differences in Preferences: One Proposed Approach
Behavioral Issues
Bounded Rationality
Irrational Choices
Nonselfish Choices
Happiness
Political Economy
Concluding Comments
References
Index