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From Optimal Tax Theory to Tax Policy
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From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views

Robin Boadway

Abstract

Many things inform a country’s choice of tax system, including political considerations, public opinion, bureaucratic complexities, and ideas drawn from theoretical analysis. This book 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 which reflect efficiency and equity considerations, and use that analysis to form views about the optimal design or reform of actual tax systems which are much more complicated than their models. The author argues tha ... More

Keywords: tax system, public opinion, optimal tax analysis, tax policy design, public economics, tax-transfer systems, normative principles, efficiency, equity, value-added tax

Bibliographic Information

Print publication date: 2012 Print ISBN-13: 9780262017114
Published to MIT Press Scholarship Online: August 2013 DOI:10.7551/mitpress/9780262017114.001.0001

Authors

Affiliations are at time of print publication.

Robin Boadway, author

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