From optimal tax theory to tax policy :: retrospective and prospective views /
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 work, Robin Boadway examines the role of optimal tax analysis in informing and influencing tax policy design.
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Mass. :
MIT Press,
©2012.
|
| Schriftenreihe: | Munich lectures in economics.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 work, Robin Boadway examines the role of optimal tax analysis in informing and influencing tax policy design. |
| Beschreibung: | 1 online resource (vi, 290 pages) : illustrations |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9780262301688 0262301687 9786613594266 6613594261 |
Internformat
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| 245 | 1 | 0 | |a From optimal tax theory to tax policy : |b retrospective and prospective views / |c Robin Boadway. |
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| 504 | |a Includes bibliographical references and index. | ||
| 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. | |
| 588 | 0 | |a Print version record. | |
| 520 | 8 | |a 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 work, Robin Boadway examines the role of optimal tax analysis in informing and influencing tax policy design. | |
| 650 | 0 | |a Taxation. |0 http://id.loc.gov/authorities/subjects/sh85132846 | |
| 650 | 0 | |a Fiscal policy. |0 http://id.loc.gov/authorities/subjects/sh85048601 | |
| 650 | 2 | |a Taxes |0 https://id.nlm.nih.gov/mesh/D013660 | |
| 650 | 6 | |a Impôt. | |
| 650 | 6 | |a Politique fiscale. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x International |x Taxation. |2 bisacsh | |
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| author | Boadway, Robin W., 1943- |
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| 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 | (OCoLC)776202124 |
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| discipline | Wirtschaftswissenschaften |
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| id | ZDB-4-EBU-ocn776202124 |
| illustrated | Illustrated |
| indexdate | 2024-07-16T15:03:49Z |
| institution | BVB |
| isbn | 9780262301688 0262301687 9786613594266 6613594261 |
| language | English |
| oclc_num | 776202124 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource (vi, 290 pages) : illustrations |
| psigel | ZDB-4-EBU |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | MIT Press, |
| record_format | marc |
| series | Munich lectures in economics. |
| series2 | Munich lectures in economics |
| spelling | Boadway, Robin W., 1943- http://id.loc.gov/authorities/names/n50009298 From optimal tax theory to tax policy : retrospective and prospective views / Robin Boadway. Cambridge, Mass. : MIT Press, ©2012. 1 online resource (vi, 290 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier polychrome. rdacc http://rdaregistry.info/termList/RDAColourContent/1003 data file 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. Print version record. 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 work, Robin Boadway examines the role of optimal tax analysis in informing and influencing tax policy design. Taxation. http://id.loc.gov/authorities/subjects/sh85132846 Fiscal policy. http://id.loc.gov/authorities/subjects/sh85048601 Taxes https://id.nlm.nih.gov/mesh/D013660 Impôt. Politique fiscale. BUSINESS & ECONOMICS International Taxation. bisacsh BUSINESS & ECONOMICS Taxation General. bisacsh Fiscal policy fast Taxation fast ECONOMICS/Public Economics has work: From optimal tax theory to tax policy (Text) https://id.oclc.org/worldcat/entity/E39PCG3qywBTm6C9YwtJpFXgqP https://id.oclc.org/worldcat/ontology/hasWork Print version: Boadway, Robin W., 1943- From optimal tax theory to tax policy. Cambridge, Mass. : MIT Press, ©2012 9780262017114 (DLC) 2011028993 (OCoLC)742234430 Munich lectures in economics. http://id.loc.gov/authorities/names/n95118583 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=432810 Volltext |
| spellingShingle | Boadway, Robin W., 1943- From optimal tax theory to tax policy : retrospective and prospective views / Munich lectures in economics. 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. Taxation. http://id.loc.gov/authorities/subjects/sh85132846 Fiscal policy. http://id.loc.gov/authorities/subjects/sh85048601 Taxes https://id.nlm.nih.gov/mesh/D013660 Impôt. Politique fiscale. BUSINESS & ECONOMICS International Taxation. bisacsh BUSINESS & ECONOMICS Taxation General. bisacsh Fiscal policy fast Taxation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85132846 http://id.loc.gov/authorities/subjects/sh85048601 https://id.nlm.nih.gov/mesh/D013660 |
| 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 | Taxation. http://id.loc.gov/authorities/subjects/sh85132846 Fiscal policy. http://id.loc.gov/authorities/subjects/sh85048601 Taxes https://id.nlm.nih.gov/mesh/D013660 Impôt. Politique fiscale. BUSINESS & ECONOMICS International Taxation. bisacsh BUSINESS & ECONOMICS Taxation General. bisacsh Fiscal policy fast Taxation fast |
| topic_facet | Taxation. Fiscal policy. Taxes Impôt. Politique fiscale. BUSINESS & ECONOMICS International Taxation. BUSINESS & ECONOMICS Taxation General. Fiscal policy Taxation |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=432810 |
| work_keys_str_mv | AT boadwayrobinw fromoptimaltaxtheorytotaxpolicyretrospectiveandprospectiveviews |