000			01877cam a22002414a 4500
008			110721s2012 maua b 001 0 eng
020			_a9780262017114
020			_a0262017113
040			_aSDU
050	0	0	_aHJ2305 _bB662 F 2012
100	1		_aBoadway, Robin W., _9187948
245	1	0	_aFrom optimal tax theory to tax policy : _bretrospective and prospective views / _cRobin Boadway.
260			_aCambridge, Mass. : _bMIT Press, _c2012.
300			_a290 p. : _bill.
490	1		_aMunich lectures in economics
505	0		_aIntroduction -- 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		_aHKBU library
518			_aYT2025 M09
650		0	_aTaxation.
650		0	_aFiscal policy.
900			_a= C.1 SDU
942			_cGBE _2lcc
999			_c102487 _d102487