From Optimal Tax Theory to Tax Policy

Released on by Robin Boadway
preview-18

  • From Optimal Tax Theory to Tax Policy Book Detail

  • Author : Robin Boadway
  • Release Date : 2012-01-27
  • Publisher : MIT Press
  • Genre : Business & Economics
  • Pages : 301
  • ISBN 13 : 0262300931
  • File Size : 57,57 MB
DOWNLOAD BOOK

From Optimal Tax Theory to Tax Policy by Robin Boadway PDF Summary

Book Description: An economist examines the evolution of optimal tax analysis and its influence on tax policy design. Many things inform a country's choice of tax system, including political considerations, public opinion, bureaucratic complexities, and ideas drawn from theoretical analysis. In this book, Robin Boadway examines the role of optimal tax analysis in informing and influencing tax policy design. Scholars of public economics formulate models of optimal tax-transfer systems based on normative principles that reflect efficiency and equity considerations. They use that analysis to form views about the optimal design or reform of actual tax systems that are much more complicated than their models. Boadway argues that there is an important symbiosis between ideas drawn from normative tax analysis and tax policies actually enacted. Ideas germinated by normative analyses have led to the widespread adoption of the value-added tax, the use of refundable tax credits, and various business tax reforms. Other ideas provide rationales for existing features of tax systems, including the tax treatment of retirement savings and human capital investment. Boadway charts the evolution of optimal tax analysis and discusses the lessons it holds for tax policy. He describes the theoretical challenges posed by recent findings in such fields as behavioral economics and social choice and considers how optimal tax analysis might adapt to these new paradigms. His analysis offers a timely assessment of the role that optimal tax theory has played in establishing the principles that continue to inform tax policy.

Disclaimer: www.yourbookbest.com does not own From Optimal Tax Theory to Tax Policy books pdf, neither created or scanned. We just provide the link that is already available on the internet, public domain and in Google Drive. If any way it violates the law or has any issues, then kindly mail us via contact us page to request the removal of the link.

From Optimal Tax Theory to Tax Policy

From Optimal Tax Theory to Tax Policy

File Size : 60,60 MB
Total View : 2490 Views
DOWNLOAD

An economist examines the evolution of optimal tax analysis and its influence on tax policy design. Many things inform a country's choice of tax system, includi

Fiscal Federalism

Fiscal Federalism

File Size : 88,88 MB
Total View : 6363 Views
DOWNLOAD

This book provides a comprehensive account of the principles and practices of fiscal federalism based on the currently accepted theoretical framework and best p

Welfare Economics

Welfare Economics

File Size : 77,77 MB
Total View : 9517 Views
DOWNLOAD

This clear and balanced introduction to welfare economics reflects the most recent advances in the field. Designed for third-year undergraduate and graduate cou