Tax Policy : Principles and Lessons /
Boadway, Robin,
Tax Policy : Principles and Lessons / Robin Boadway, Katherine Cuff - 83 pages : illustrations ; 21 cm. - Elements in public economics .
Includes bibliographical references.
Introduction -- Comprehensive income vs. expenditure tax approach -- Optimal tax theory and social welfare maximization -- Mirrlees model and optimal income taxation -- Extensions to the extensive margin and labor supply -- Equity-efficiency trade-offs -- Empirical relevance of optimal tax models -- Involuntary unemployment in tax design -- Tax policy implications for welfare and unemployment insurance -- Conclusion.
This Element surveys the evolution of tax policy principles from comprehensive income and expenditure tax approaches to normative analysis based on social welfare. It reviews optimal income tax theory and extends to involuntary unemployment and public policies like welfare and unemployment insurance." -- Provided by publisher.
9781108949453
Taxation--Economic aspects.
Fiscal policy.
Public economics.
336.2 / P.R.T
Tax Policy : Principles and Lessons / Robin Boadway, Katherine Cuff - 83 pages : illustrations ; 21 cm. - Elements in public economics .
Includes bibliographical references.
Introduction -- Comprehensive income vs. expenditure tax approach -- Optimal tax theory and social welfare maximization -- Mirrlees model and optimal income taxation -- Extensions to the extensive margin and labor supply -- Equity-efficiency trade-offs -- Empirical relevance of optimal tax models -- Involuntary unemployment in tax design -- Tax policy implications for welfare and unemployment insurance -- Conclusion.
This Element surveys the evolution of tax policy principles from comprehensive income and expenditure tax approaches to normative analysis based on social welfare. It reviews optimal income tax theory and extends to involuntary unemployment and public policies like welfare and unemployment insurance." -- Provided by publisher.
9781108949453
Taxation--Economic aspects.
Fiscal policy.
Public economics.
336.2 / P.R.T