From Optimal Tax Theory To Tax Policy
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From Optimal Tax Theory To Tax Policy
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Author : Robin W. Boadway
language : en
Publisher: MIT Press
Release Date : 2012
From Optimal Tax Theory To Tax Policy written by Robin W. Boadway and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business & Economics categories.
The author examines the role of optimal tax analysis in informing and influencing tax policy design.
Optimal Redistributive Taxation
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Author : Matti Tuomala
language : en
Publisher: Oxford University Press
Release Date : 2016-01-21
Optimal Redistributive Taxation written by Matti Tuomala and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-01-21 with Business & Economics categories.
Tax systems raise large amounts of revenue for funding public sector's activities, and tax/transfer policy, together with public provision of education, health care, and social services, play a crucial role in treating the symptoms and the causes of poverty. The normative analysis is crucial for tax/transfer design because it makes it possible to assess separately how changes in the redistributive criterion of the government, and changes in the size of the behavioural responses to taxes and transfers, affect the optimal tax/transfer system. Optimal tax theory provides a way of thinking rigorously about these trade-offs. Written primarily for graduate students and researchers, this volume is intended as a textbook and research monograph, connecting optimal tax theory to tax policy. It comments on some policy recommendations of the Mirrlees Review, and builds on the authors work on public economics, optimal tax theory, behavioural public economics, and income inequality. The book explains in depth the Mirrlees model and presents various extensions of it. The first set of extensions considers changing the preferences for consumption and work: behavioural-economic modifications (such as positional externalities, prospect theory, paternalism, myopic behaviour and habit formation) but also heterogeneous work preferences (besides differences in earnings ability). The second set of modifications concerns the objective of the government. The book explains the differences in optimal redistributive tax systems when governments - instead of maximising social welfare - minimise poverty or maximise social welfare based on rank order or charitable conservatism social welfare functions. The third set of extensions considers extending the Mirrlees income tax framework to allow for differential commodity taxes, capital income taxation, public goods provision, public provision of private goods, and taxation commodities that generate externalities. The fourth set of extensions considers incorporating a number of important real-word extensions such as tagging of tax schedules to certain groups of tax payers. In all extensions, the book illustrates the main mechanisms using advanced numerical simulations.
From Optimal Tax Theory To Applied Tax Policy
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Author : Bas Jacobs
language : en
Publisher:
Release Date : 2013
From Optimal Tax Theory To Applied Tax Policy written by Bas Jacobs and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
From Optimal Tax Theory To Tax Policy
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Author :
language : en
Publisher:
Release Date :
From Optimal Tax Theory To Tax Policy written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
An economist examines the evolution of optimal tax analysis and its influence on tax policy design.
The Economics Of Taxation Second Edition
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Author : Bernard Salanie
language : en
Publisher: MIT Press
Release Date : 2011-11-10
The Economics Of Taxation Second Edition written by Bernard Salanie and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-11-10 with Business & Economics categories.
A concise and rigorous text that combines theory, empirical work, and policy discussion to present core issues in the economics of taxation. This concise introduction to the economic theories of taxation is intuitive yet rigorous, relating the theories both to existing tax systems and to key empirical studies. The Economics of Taxation offers a thorough discussion of the consequences of taxes on economic decisions and equilibrium outcomes, as well as useful insights into how policy makers should design taxes. It covers such issues of central policy importance as taxation of income from capital, environmental taxation, and tax credits for low-income families. This second edition has been significantly revised and updated. Changes include a substantially rewritten chapter on direct taxation; a discussion of recent research in the chapter on mixed taxation; the replacement of the chapter on capital taxation with a chapter on the “new dynamic public finance”; and considerations of environmental taxation in both theory and policy chapters. The book is aimed at graduate students or advanced undergraduates taking public finance classes as well as economists who want to learn more about the topic. It combines discussion of theory, empirical work, and policy objectives in compact form. Appendixes provide necessary background material on consumer and producer theory and the theory of optimal control.
Design And Reform Of Taxation Policy
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Author : P. Galeotti
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-03-09
Design And Reform Of Taxation Policy written by P. Galeotti and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-09 with Business & Economics categories.
G. Galeotti* and M. Marrelli** *Universita di Perugia **Universita di Napoli 1. The economic analysis of optimal taxation has permitted considerable steps to be taken towards the understanding of a number of problems: the appropriate degree of progression, the balance between different taxes, the equity-efficiency trade-off etc .. Though at times considered as abstract and of little use in policy design, the issues it addresses are real ones and very much on the agenda of many countries. As usual in scientific debate, criticisms have contributed to the correct understanding of the theoretical problems involved and made clear that, at the present state of the art, definitive conclusions may be premature. A first well-taken criticism addresses the assumption, underlying optimal taxation models, of a competitive economy with perfect information on the part of individual agents and full market clearing. Once we leave the Arrow-Debreu world, it is no longer necessarily the case that taxes and transfers introduce distortions on otherwise efficient allocations.
Tax Policy
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Author : Robin Boadway
language : en
Publisher: Cambridge University Press
Release Date : 2022-05-12
Tax Policy written by Robin Boadway and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-05-12 with Political Science categories.
Tax policies are informed by principles developed in the tax theory and policy literature. This Element surveys the policy lessons that emerge from optimal tax analysis since the 1970s. This Element begins with the evolution of tax policy principles from the comprehensive income approach to the expenditure tax approach to normative tax analysis based on social welfare maximization and recounts key results from the optimal income tax analysis inspired by Mirrlees and extended by Diamond to the extensive margin approach. This Element also emphasizes analytical techniques that yield empirically relevant concepts and show the equity-efficiency trade-off at the heart of tax policy. We also extend the analysis to recent literature incorporating involuntary unemployment, and policies like welfare and unemployment insurance.
Optimal Taxation And Optimal Tax Systems
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Author : Joel Slemrod
language : en
Publisher:
Release Date : 1989
Optimal Taxation And Optimal Tax Systems written by Joel Slemrod and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Taxation categories.
The Theory Of Taxation And Public Economics
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Author : Louis Kaplow
language : en
Publisher: Princeton University Press
Release Date : 2010-12-05
The Theory Of Taxation And Public Economics written by Louis Kaplow and has been published by Princeton University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-12-05 with Business & Economics categories.
The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several decades. An original treatment of the subject rather than a textbook synthesis, the book contains new analysis that generates novel results, including some that overturn long-standing conventional wisdom. This fresh approach should change thinking, research, and teaching for decades to come. Building on the work of James Mirrlees, Anthony Atkinson and Joseph Stiglitz, and subsequent researchers, and in the spirit of classics by A. C. Pigou, William Vickrey, and Richard Musgrave, this book steps back from particular lines of inquiry to consider the field as a whole, including the relationships among different fiscal instruments. Louis Kaplow puts forward a framework that makes it possible to rigorously examine both distributive and distortionary effects of particular policies despite their complex interactions with others. To do so, various reforms--ranging from commodity or estate and gift taxation to regulation and public goods provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform package holds much constant while leaving in play the distinctive effects of the policy instrument under consideration. By applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross-fertilization and yields solutions to previously intractable problems.
Studies In The Theory Of Optimal Income Taxation
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Author : Kari Syreeni
language : en
Publisher:
Release Date : 1987
Studies In The Theory Of Optimal Income Taxation written by Kari Syreeni and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Bible categories.
