Screen LibraryFrom optimal tax theory to tax policy：retrospective and prospective views
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| Main Authors: | |
|---|---|
| Published: |
MIT Press,
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| Publisher Address: | Cambridge, Mass. |
| Publication Dates: | c2012. |
| Literature type: | Book |
| Language: | English |
| Series: |
Munich lectures in economics |
| Subjects: | |
| Carrier Form: | vi, 290 p.: ill ; 24 cm. |
| ISBN: |
9780262017114 (hardcover : alk. paper) 0262017113 (hardcover : alk. paper) |
| Index Number: | F810 |
| CLC: | F810.42 |
| Call Number: | F810.42/B662 |
| Contents: |
Includes bibliographical references (p. [243]-268) 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. |