Verwandte Artikel zu From Optimal Tax Theory to Tax Policy: Retrospective...
From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views (Munich Lectures in Economics) - Hardcover
Inhaltsangabe
An economist examines the evolution of optimal tax analysis and its influence on tax policy design.
Many things inform a country's choice of tax system, including political considerations, public opinion, bureaucratic complexities, and ideas drawn from theoretical analysis. In this book, Robin Boadway examines the role of optimal tax analysis in informing and influencing tax policy design. Scholars of public economics formulate models of optimal tax-transfer systems based on normative principles that reflect efficiency and equity considerations. They use that analysis to form views about the optimal design or reform of actual tax systems that are much more complicated than their models. Boadway argues that there is an important symbiosis between ideas drawn from normative tax analysis and tax policies actually enacted. Ideas germinated by normative analyses have led to the widespread adoption of the value-added tax, the use of refundable tax credits, and various business tax reforms. Other ideas provide rationales for existing features of tax systems, including the tax treatment of retirement savings and human capital investment.
Boadway charts the evolution of optimal tax analysis and discusses the lessons it holds for tax policy. He describes the theoretical challenges posed by recent findings in such fields as behavioral economics and social choice and considers how optimal tax analysis might adapt to these new paradigms. His analysis offers a timely assessment of the role that optimal tax theory has played in establishing the principles that continue to inform tax policy.
Die Inhaltsangabe kann sich auf eine andere Ausgabe dieses Titels beziehen.
Über die Autorin bzw. den Autor
Robin Boadway is Emeritus Professor of Economics at Queen's University, Kingston, Ontario.
„Über diesen Titel“ kann sich auf eine andere Ausgabe dieses Titels beziehen.
Neu kaufen
Diesen Artikel anzeigen
EUR 18,69
Gratis für den Versand innerhalb von/der USA
Versandziele, Kosten & DauerSuchergebnisse für From Optimal Tax Theory to Tax Policy: Retrospective...
Beispielbild für diese ISBN
From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views (Munich Lectures in Economics)
Anbieter: Bellwetherbooks, McKeesport, PA, USA
Verkäuferbewertung 5 von 5 Sternen
hardcover. Zustand: Fine. LIKE NEW!!! Has a red or black remainder mark on bottom/exterior edge of pages. Bestandsnummer des Verkäufers 409774
Anzahl: 2 verfügbar
Beispielbild für diese ISBN
From Optimal Tax Theory to Tax Policy : Retrospective and Prospective Views
Anbieter: Better World Books, Mishawaka, IN, USA
Verkäuferbewertung 5 von 5 Sternen
Zustand: Good. Former library book; may include library markings. Used book that is in clean, average condition without any missing pages. Bestandsnummer des Verkäufers 46121178-6
Anzahl: 1 verfügbar
Foto des Verkäufers
From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views (Munich Lectures in Economics)
Anbieter: Scissortail, Oklahoma City, OK, USA
Verkäuferbewertung 5 von 5 Sternen
Zustand: good. This is a pre-loved book that shows moderate signs of wear from previous reading. You may notice creases, edge wear, or a cracked spine, but it remains in solid, readable condition.Please note:-May include library or rental stickers, stamps, or markings.-Supplemental materials e.g., CDs, access codes, inserts are not guaranteed.-Box sets may not come with the original outer box. If it does, the box will not be in perfect condition. -Sourced from donation centers; authenticity not verified with publisher. Your satisfaction is our top priority! If you have any questions or concerns about your order, please don't hesitate to reach out. Thank you for shopping with us and supporting small businessâ"happy reading! Bestandsnummer des Verkäufers STM.EX6
Anzahl: 1 verfügbar
Beispielbild für diese ISBN
From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views (Munich Lectures in Economics)
Anbieter: Gulf Coast Books, Cypress, TX, USA
Verkäuferbewertung 5 von 5 Sternen
hardcover. Zustand: New. Bestandsnummer des Verkäufers 0262017113-11-32156163
Anzahl: 1 verfügbar