Tax policy: principles and lessons
Tax policies are informed by principles developed in the tax theory and policy literature. This Element surveys the policy lessons that emerge from optimal tax analysis since the 1970s. This Element begins with the evolution of tax policy principles from the comprehensive income approach to the expe...
Gespeichert in:
| Beteiligte Personen: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | Englisch |
| Veröffentlicht: |
Cambridge
Cambridge University Press
2022
|
| Schriftenreihe: | Cambridge elements
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| Schlagwörter: | |
| Links: | https://doi.org/10.1017/9781108954426 https://doi.org/10.1017/9781108954426 https://doi.org/10.1017/9781108954426 |
| Zusammenfassung: | Tax policies are informed by principles developed in the tax theory and policy literature. This Element surveys the policy lessons that emerge from optimal tax analysis since the 1970s. This Element begins with the evolution of tax policy principles from the comprehensive income approach to the expenditure tax approach to normative tax analysis based on social welfare maximization and recounts key results from the optimal income tax analysis inspired by Mirrlees and extended by Diamond to the extensive margin approach. This Element also emphasizes analytical techniques that yield empirically relevant concepts and show the equity-efficiency trade-off at the heart of tax policy. We also extend the analysis to recent literature incorporating involuntary unemployment, and policies like welfare and unemployment insurance |
| Beschreibung: | Title from publisher's bibliographic system (viewed on 07 Apr 2022) |
| Umfang: | 1 Online-Ressource (83 Seiten) |
| ISBN: | 9781108954426 |
| DOI: | 10.1017/9781108954426 |
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Datensatz im Suchindex
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| author | Boadway, Robin W. 1943- Cuff, Katherine ca. 20./21. Jh |
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| illustrated | Not Illustrated |
| indexdate | 2024-12-20T19:39:34Z |
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| isbn | 9781108954426 |
| language | English |
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| spelling | Boadway, Robin W. 1943- (DE-588)111416493 aut Tax policy principles and lessons Robin Boadway, Katherine Cuff Cambridge Cambridge University Press 2022 1 Online-Ressource (83 Seiten) txt rdacontent c rdamedia cr rdacarrier Cambridge elements Title from publisher's bibliographic system (viewed on 07 Apr 2022) Tax policies are informed by principles developed in the tax theory and policy literature. This Element surveys the policy lessons that emerge from optimal tax analysis since the 1970s. This Element begins with the evolution of tax policy principles from the comprehensive income approach to the expenditure tax approach to normative tax analysis based on social welfare maximization and recounts key results from the optimal income tax analysis inspired by Mirrlees and extended by Diamond to the extensive margin approach. This Element also emphasizes analytical techniques that yield empirically relevant concepts and show the equity-efficiency trade-off at the heart of tax policy. We also extend the analysis to recent literature incorporating involuntary unemployment, and policies like welfare and unemployment insurance Taxation Cuff, Katherine ca. 20./21. Jh. (DE-588)171726243 aut Erscheint auch als Druck-Ausgabe 978-1-108-94945-3 https://doi.org/10.1017/9781108954426 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Boadway, Robin W. 1943- Cuff, Katherine ca. 20./21. Jh Tax policy principles and lessons Taxation |
| title | Tax policy principles and lessons |
| title_auth | Tax policy principles and lessons |
| title_exact_search | Tax policy principles and lessons |
| title_full | Tax policy principles and lessons Robin Boadway, Katherine Cuff |
| title_fullStr | Tax policy principles and lessons Robin Boadway, Katherine Cuff |
| title_full_unstemmed | Tax policy principles and lessons Robin Boadway, Katherine Cuff |
| title_short | Tax policy |
| title_sort | tax policy principles and lessons |
| title_sub | principles and lessons |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1017/9781108954426 |
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