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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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Relaxing the Second-Best Constraints

Relaxing the Second-Best Constraints

(p.139) 4 Relaxing the Second-Best Constraints
From Optimal Tax Theory to Tax Policy

Robin Boadway

The MIT Press

This chapter begins with a discussion of the use of policy instruments in addition to the nonlinear income tax that would not be used in a first-best world of lump-sum taxes and transfers. These include not only the strategic use of commodity taxes and public goods, but also the public provision of private goods and various forms of quantity or price controls. The chapter then considers ways of enhancing the information available to government, some of which the government now makes extensive use of, others it does not.

Keywords:   tax policy, policy instruments, income tax, commodity taxes, public goods, private goods, price controls

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