From optimal tax theory to tax policy: retrospective and prospective views
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Cambridge, Mass.
MIT Press
2012
|
| Series: | Munich lectures in economics
|
| Subjects: | |
| Item Description: | Includes bibliographical references and index |
| Physical Description: | vi, 290 p. |
| ISBN: | 9780262301688 |
Staff View
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| 245 | 1 | 0 | |a From optimal tax theory to tax policy |b retrospective and prospective views |c Robin Boadway |
| 264 | 1 | |a Cambridge, Mass. |b MIT Press |c 2012 | |
| 300 | |a vi, 290 p. | ||
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| 490 | 0 | |a Munich lectures in economics | |
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| 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 | |
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Record in the Search Index
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| any_adam_object | |
| author | Boadway, Robin W. 1943- |
| author_facet | Boadway, Robin W. 1943- |
| author_role | aut |
| author_sort | Boadway, Robin W. 1943- |
| author_variant | r w b rw rwb |
| building | Verbundindex |
| bvnumber | BV044186888 |
| classification_rvk | QL 400 |
| collection | ZDB-30-PAD ZDB-30-PBE |
| 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 |
| ctrlnum | (ZDB-30-PAD)EBC3339381 (ZDB-89-EBL)EBL3339381 (OCoLC)776202124 (DE-599)BVBBV044186888 |
| dewey-full | 336.2001 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.2001 |
| dewey-search | 336.2001 |
| dewey-sort | 3336.2001 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | DE-604.BV044186888 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:46:08Z |
| institution | BVB |
| isbn | 9780262301688 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029593679 |
| oclc_num | 776202124 |
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| physical | vi, 290 p. |
| psigel | ZDB-30-PAD ZDB-30-PBE |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | MIT Press |
| record_format | marc |
| series2 | Munich lectures in economics |
| spelling | Boadway, Robin W. 1943- Verfasser aut From optimal tax theory to tax policy retrospective and prospective views Robin Boadway Cambridge, Mass. MIT Press 2012 vi, 290 p. txt rdacontent c rdamedia cr rdacarrier Munich lectures in economics Includes bibliographical references and index 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 Steuer Taxation Fiscal policy Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Steuertheorie (DE-588)4191509-4 gnd rswk-swf Steuertheorie (DE-588)4191509-4 s Steuerpolitik (DE-588)4057447-7 s 1\p DE-604 Erscheint auch als Druck-Ausgabe, Hardcover 978-0-262-01711-4 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Boadway, Robin W. 1943- From optimal tax theory to tax policy retrospective and prospective views 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 Steuer Taxation Fiscal policy Steuerpolitik (DE-588)4057447-7 gnd Steuertheorie (DE-588)4191509-4 gnd |
| subject_GND | (DE-588)4057447-7 (DE-588)4191509-4 |
| 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 | Steuer Taxation Fiscal policy Steuerpolitik (DE-588)4057447-7 gnd Steuertheorie (DE-588)4191509-4 gnd |
| topic_facet | Steuer Taxation Fiscal policy Steuerpolitik Steuertheorie |
| work_keys_str_mv | AT boadwayrobinw fromoptimaltaxtheorytotaxpolicyretrospectiveandprospectiveviews |