From optimal tax theory to tax policy : retrospective and prospective views, Robin Boadway, (electronic book)

Resource Information

The instance From optimal tax theory to tax policy : retrospective and prospective views, Robin Boadway, (electronic book) represents a material embodiment of a distinct intellectual or artistic creation found in University of Liverpool. This resource is a combination of several types including: Instance, Electronic.

Label

From optimal tax theory to tax policy : retrospective and prospective views, Robin Boadway, (electronic book)

Title remainder

retrospective and prospective views

Medium

electronic book

Statement of responsibility

Robin Boadway

Instantiates

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

Publication

• Cambridge, Mass., MIT Press, 2012

Bibliography note

Includes bibliographical references and index

Carrier category

online resource

Carrier category code

• cr

Carrier MARC source

rdacarrier

Color

multicolored

Content category

text

Content type code

• txt

Content type MARC source

rdacontent

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

Control code

ebr10529579

Dimensions

unknown

Extent

vi, 290 p.

Form of item

electronic

Media category

computer

Media MARC source

rdamedia

Media type code

• c

Original version note

Original electronic resource

Other physical details

ill.

Record ID

b3515960

Reproduction note

Electronic resource.

Specific material designation

remote