From optimal tax theory to tax policy: retrospective and prospective views
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Mass. [u.a.]
MIT Press
2012
|
| Schriftenreihe: | Munich lectures in economics
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | VI, 290 S. graph. Darst. |
| ISBN: | 9780262017114 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text | Titel: From optimal tax theory to tax policy
Autor: Boadway, Robin W
Jahr: 2012
Contents
Series Foreword vii
Acknowledgments ix
Introduction 1
From Tax Theory to Policy: An Overview 7
2.1 Landmarks of Optimal Tax Theory 7
2.2 The Evolution of Policy and Advice 16
2.3 Challenges for the Theory of Tax Policy 26
2.3.1 Commitment 26
2.3.2 Heterogeneity of Individual Utility Functions 30
2.3.3 Behavioral Issues 34
2.3.4 Responsibility and Compensation 37
2.3.5 Political Economy 38
2.4 Optimal Analysis versus Reform Analysis 40
2.5 Summary of Lessons for Tax Policy 44
Policy Lessons from Optimal Tax Theory 47
3.1 Uniformity of Commodity Taxes 51
3.1.1 The Corlett-Hague Theorem 51
3.1.2 The Atkinson-Stiglitz Theorem 58
3.2 Production Efficiency: Implications and Caveats 77
3.3 Capital Taxation and the Personal Tax Base 85
3.3.1 Linear Taxation in a Dynamic Setting 86
3.3.2 Nonlinear Taxation in a Dynamic Setting 95
3.4 The Issue of Progressivity 106
3.5 Asymmetric Information and Market Failure 124
3.6 Policy Lessons from Normative Analysis 133
Contents
3.6.1 Uniform Broad-Based Commodity Taxation 134
3.6.2 Production Efficient Taxation 135
3.6.3 Taxation of Asset Income 135
3.6.4 Progressivity 136
3.6.5 Business Taxation 137
Relaxing the Second-Best Constraints 139
4.1 The Use of Supplementary Policy Instruments 143
4.1.1 Differential Commodity Taxes 144
4.1.2 Public Goods and the Marginal Cost of Public Funds 146
4.1.3 Quantity Controls: In-kind Transfers 148
4.1.4 Price Controls 153
4.1.5 Workfare 157
4.1.6 Other Issues Affecting Instrument Choice 162
4.2 Making Use of, and Acquiring, More Information 168
4.2.1 Tagging 169
4.2.2 Monitoring 174
4.3 Conclusions 182
Challenges for Second-Best Analysis 185
5.1 Fundamentals of the Standard Approach 185
5.2 The Commitment Issue 193
5.3 Heterogeneous Preferences and Utility 199
5.3.1 Needs 201
5.3.2 Disutility of Work 202
5.3.3 Other Dimensions of Taste Differences 204
5.3.4 Interdependent Utilities 205
5.3.5 Dealing with Differences in Preferences: One Proposed
Approach 212
5.4 Behavioral Issues 217
5.4.2 Bounded Rationality 218
5.4.2 Irrational Choices 220
5.4.3 Nonselfish Choices 225
5.4.4 Happiness 228
5.5 Political Economy 229
5.6 Concluding Comments 239
References 243
Index 269
|
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| isbn | 9780262017114 |
| language | English |
| lccn | 2011028993 |
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| spelling | Boadway, Robin W. 1943- Verfasser (DE-588)111416493 aut From optimal tax theory to tax policy retrospective and prospective views Robin Boadway Cambridge, Mass. [u.a.] MIT Press 2012 VI, 290 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Munich lectures in economics Includes bibliographical references and index Steuertheorie (DE-588)4191509-4 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Steuertheorie (DE-588)4191509-4 s Steuerpolitik (DE-588)4057447-7 s b DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024664591&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Boadway, Robin W. 1943- From optimal tax theory to tax policy retrospective and prospective views Steuertheorie (DE-588)4191509-4 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| subject_GND | (DE-588)4191509-4 (DE-588)4057447-7 |
| title | From optimal tax theory to tax policy retrospective and prospective views |
| title_auth | From optimal tax theory to tax policy retrospective and prospective views |
| title_exact_search | From optimal tax theory to tax policy retrospective and prospective views |
| title_full | From optimal tax theory to tax policy retrospective and prospective views Robin Boadway |
| title_fullStr | From optimal tax theory to tax policy retrospective and prospective views Robin Boadway |
| title_full_unstemmed | From optimal tax theory to tax policy retrospective and prospective views Robin Boadway |
| title_short | From optimal tax theory to tax policy |
| title_sort | from optimal tax theory to tax policy retrospective and prospective views |
| title_sub | retrospective and prospective views |
| topic | Steuertheorie (DE-588)4191509-4 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| topic_facet | Steuertheorie Steuerpolitik |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024664591&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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