000			01766nam a22003017i 4500
005			20250810152914.0
008			250728s2022 enka fr 000 0 eng d
020			_a9781108949453
040			_aEG-GaU‬‬ _cEG-GaU‬‬ _dEG-GaU‬‬ _erda
082	0	4	_223 _a336.2 _bP.R.T
100	1		_aBoadway, Robin, _eauthor. _961980
245	1	0	_aTax Policy : _bPrinciples and Lessons / _cRobin Boadway, Katherine Cuff
264		1	_aCambridge : _bCambridge University Press, _c2022.
300			_a83 pages : _billustrations ; _c21 cm.
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
490		1	_aElements in public economics
504			_aIncludes bibliographical references.
505			_aIntroduction -- 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			_aThis 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	_aTaxation _xEconomic aspects. _961981
650		4	_aFiscal policy. _961969
650		4	_aPublic economics. _961982
700	1		_aCuff, Katherine, _eauthor. _961983
942			_2ddc _cBK
999			_c11644 _d11644