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From Optimal Tax Theory to Tax PolicyRetrospective and Prospective Views$
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Robin Boadway

Print publication date: 2012

Print ISBN-13: 9780262017114

Published to MIT Press Scholarship Online: August 2013

DOI: 10.7551/mitpress/9780262017114.001.0001

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From Tax Theory to Policy: An Overview

From Tax Theory to Policy: An Overview

Chapter:
(p.7) 2 From Tax Theory to Policy: An Overview
Source:
From Optimal Tax Theory to Tax Policy
Author(s):

Robin Boadway

Publisher:
The MIT Press
DOI:10.7551/mitpress/9780262017114.003.0010

This chapter, which presents an overview of the evolution of optimal tax theory, the main lessons learned for tax policy, and the challenges that lie ahead, summarizes some of the key tax reforms of recent years which have been in part inspired by, or at least supported by, theoretical contributions. These are VAT, the personal tax base, refundable tax credits, minimum wages, efficient business taxation, and environmental taxation.

Keywords:   optimal tax theory, tax policy, tax systems, tax reforms

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