000			02664nam a2200409 a 4500
001			EBC3339381
003			MiAaPQ
005			20240123122539.0
006			m o d |
007			cr cn|||||||||
008			110721s2012 maua sb 001 0 eng d
010			_z 2011028993
020			_z9780262017114 (hardcover : alk. paper)
020			_a9780262301688 (electronic bk.)
035			_a(MiAaPQ)EBC3339381
035			_a(Au-PeEL)EBL3339381
035			_a(CaPaEBR)ebr10529579
035			_a(CaONFJC)MIL359426
035			_a(OCoLC)776202124
040			_aMiAaPQ _cMiAaPQ _dMiAaPQ
050		4	_aHJ2305 _b.B63 2012
082	0	4	_a336.2001 _223
100	1		_aBoadway, Robin W., _d1943-
245	1	0	_aFrom optimal tax theory to tax policy _h[electronic resource] : _bretrospective and prospective views / _cRobin Boadway.
260			_aCambridge, Mass. : _bMIT Press, _c2012.
300			_avi, 290 p. : _bill.
490	1		_aMunich lectures in economics
504			_aIncludes bibliographical references and index.
505	0		_aIntroduction -- 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.
533			_aElectronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.
650		0	_aTaxation.
650		0	_aFiscal policy.
655		4	_aElectronic books.
710	2		_aProQuest (Firm)
830		0	_aMunich lectures in economics.
856	4	0	_uhttps://ebookcentral.proquest.com/lib/bacm-ebooks/detail.action?docID=3339381 _zClick to View
999			_c198192 _d198192