TY  - BOOK
AU  - Boadway,Robin W.
ED  - ProQuest (Firm)
TI  - From optimal tax theory to tax policy: retrospective and prospective views 
T2  - Munich lectures in economics
AV  - HJ2305 .B63 2012
U1  - 336.2001 23
PY  - 2012///
CY  - Cambridge, Mass.
PB  - MIT Press
KW  - Taxation
KW  - Fiscal policy
KW  - Electronic books
N1  - 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; Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries
UR  - https://ebookcentral.proquest.com/lib/bacm-ebooks/detail.action?docID=3339381
ER  -