Tax policy : principles and lessons

著者

• Boadway, Robin W.
• Cuff, Katherine
• Boadway, Robin W.
• Cowell, Frank A. (Frank Alan)
• Florio, Massimo

書誌事項

Tax policy : principles and lessons

Robin Boadway, Katherine Cuff

（Cambridge elements, . Elements in public economics / edited by Robin Boadway, Frank A. Cowell, Massimo Florio）

Cambridge University Press, 2022

• : pbk

タイトル別名

Public economics

注記

Includes bibliographical references (p. [72]-83)

内容説明・目次

内容説明

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.

目次

• 1. Introduction
• 2. Evolving principles of tax policy extent of redistribution
• 3. Policy implications from optimal tax theory
• 4. Extensions to the optimal income tax approach
• 5. Estimating the optimal income tax structure
• 6. Different labour market environments
• 7. Behavourial economics considerations
• 8. Summary of policy implications
• References.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BC13653209
• ISBN:
  • 9781108949453
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Cambridge
• ページ数/冊数: 83 p.
• 大きさ: 23 cm
• 分類:
  • DC23 : 336.2
• 件名:
  • LCSH : Taxation
  • LCSH : Taxation -- History
• 親書誌ID:
  • BB27097387