AI SearchFrom optimal tax theory to tax policy : | retrospective and prospective views / (Record no. 102487)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01877cam a22002414a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 110721s2012 maua b 001 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780262017114 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0262017113 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | SDU |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ2305 |
| Item number | B662 F 2012 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Boadway, Robin W., |
| 245 10 - TITLE STATEMENT | |
| Title | From optimal tax theory to tax policy : |
| Remainder of title | retrospective and prospective views / |
| Statement of responsibility, etc. | Robin Boadway. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cambridge, Mass. : |
| Name of publisher, distributor, etc. | MIT Press, |
| Date of publication, distribution, etc. | 2012. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 290 p. : |
| Other physical details | ill. |
| 490 1# - SERIES STATEMENT | |
| Series Statement | Munich lectures in economics |
| 505 0# - Formatted Contents Note | |
| Formatted contents note | Introduction -- 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. |
| 505 0# - Formatted Contents Note | |
| Formatted contents note | HKBU library |
| 518 ## - DATE/TIME AND PLACE OF AN EVENT NOTE | |
| DATE/TIME AND PLACE OF AN EVENT NOTE | YT2025 M09 |
| 650 #0 - SUBJECT | |
| Topical term | Taxation. |
| 650 #0 - SUBJECT | |
| Topical term | Fiscal policy. |
| 900 ## - Accession Number | |
| Accession Number | = C.1 SDU |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | English Books |
| Source of classification or shelving scheme | Library of Congress Classification |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| -- | 187948 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Available for Loans | General Books | MATRIX Library | MATRIX Library | General Eng/FL.3 | 16/09/2025 | Donation | HJ2305 B662 F 2012 | 1000362307 | 16/09/2025 | C.1 | 16/09/2025 | English Books |