|
![]() |
|||
|
||||
OverviewTax 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. Full Product DetailsAuthor: Robin Boadway (Queen's University, Ontario) , Katherine Cuff (McMaster University, Ontario)Publisher: Cambridge University Press Imprint: Cambridge University Press Edition: New edition Dimensions: Width: 15.20cm , Height: 0.50cm , Length: 22.80cm Weight: 0.150kg ISBN: 9781108949453ISBN 10: 1108949452 Pages: 75 Publication Date: 12 May 2022 Audience: General/trade , General Format: Paperback Publisher's Status: Active Availability: Manufactured on demand ![]() We will order this item for you from a manufactured on demand supplier. Table of Contents1. Introduction; 2. Evolving principles of tax policy extent of redistribution; 3. Policy implications from optimal tax theory; 4. Extensions to the optimal income tax approach; 5. Estimating the optimal income tax structure; 6. Different labour market environments; 7. Behavourial economics considerations; 8. Summary of policy implications; References.ReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |