From optimal tax theory to tax policy : retrospective and prospective views / / Robin Boadway.

• Superior document: Munich lectures in economics
• Author: ProQuest (Firm); Boadway, Robin W., 1943-
• TeilnehmendeR: ProQuest (Firm)
• Year of Publication: 2012
• Language: English
• Series: Munich lectures in economics.
• Physical Description: vi, 290 p. :; ill.

Table of 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.