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From optimal tax theory to tax policy :retrospective and prospective views
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 work, Robin Boadway examines the role of optimal tax analysis in informing and influencing tax policy design.OCLC-licensed vendor bibliographic record.
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- ISBN/ISSN
- 9780262301688
- Collation
- 1 online resource (vi, 290 pages) :illustrations.
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Taxation, Incomplete Markets, and Social Security
In this book, Peter Diamond analyzes social security as a particular example of optimal taxation theory. Assuming a world of incomplete markets and asymmetric information, he uses a variety of simple models to illuminate the economic forces that bear on specific social security policy issues. The focus is on the degree of progressivity desirable in social security and the design of incentives t…
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- ISBN/ISSN
- 9780262271684
- Collation
- 1 online resource (xviii, 160 pages).
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Tax systems
"Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes t…
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- ISBN/ISSN
- 9780262319003
- Collation
- 1 online resource (x, 223 pages) :illustrations.
- Series Title
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