MARC details
| 000 -LEADER |
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| fixed length control field |
01766nam a22003017i 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20250810152914.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
250728s2022 enka fr 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781108949453 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
EG-GaU |
| Transcribing agency |
EG-GaU |
| Modifying agency |
EG-GaU |
| Description conventions |
rda |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Edition number |
23 |
| Classification number |
336.2 |
| Item number |
P.R.T |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Boadway, Robin, |
| Relator term |
author. |
| 9 (RLIN) |
61980 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Tax Policy : |
| Remainder of title |
Principles and Lessons / |
| Statement of responsibility, etc. |
Robin Boadway, Katherine Cuff |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Cambridge : |
| Name of producer, publisher, distributor, manufacturer |
Cambridge University Press, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2022. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
83 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
21 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 490 #1 - SERIES STATEMENT |
|---|
| Series statement |
Elements in public economics |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
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. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
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. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| General subdivision |
Economic aspects. |
| 9 (RLIN) |
61981 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Fiscal policy. |
| 9 (RLIN) |
61969 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Public economics. |
| 9 (RLIN) |
61982 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Cuff, Katherine, |
| Relator term |
author. |
| 9 (RLIN) |
61983 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Books |