Tax Policy: Principles and Lessons
Product details
| Management number | 201823289 | Release Date | 2025/10/08 | List Price | US$10.21 | Model Number | 201823289 | ||
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Tax policies are based on principles from tax theory and policy literature, with optimal tax analysis since the 1970s focusing on social welfare maximization and the equity-efficiency trade-off. Analytical techniques yield empirically relevant concepts and show the trade-off between equity and efficiency.
Format: Paperback / softback
Length: 75 pages
Publication date: 12 May 2022
Publisher: Cambridge University Press
Tax policies are guided by principles derived from tax theory and policy literature. This Element explores the policy lessons derived from optimal tax analysis since the 1970s. It begins by tracing the evolution of tax policy principles from the comprehensive income approach to the expenditure tax approach, rooted in social welfare maximization. It then highlights key findings from optimal income tax analysis, inspired by Mirrlees and extended by Diamond to the extensive margin approach. Additionally, this Element emphasizes analytical techniques that yield empirically relevant concepts and shed light on the equity-efficiency trade-off at the core of tax policy. Furthermore, we extend the analysis to recent literature incorporating involuntary unemployment and policies such as welfare and unemployment insurance.
Tax policies are guided by principles derived from tax theory and policy literature. This Element explores the policy lessons derived from optimal tax analysis since the 1970s. It begins by tracing the evolution of tax policy principles from the comprehensive income approach to the expenditure tax approach, rooted in social welfare maximization. It then highlights key findings from optimal income tax analysis, inspired by Mirrlees and extended by Diamond to the extensive margin approach. Additionally, this Element emphasizes analytical techniques that yield empirically relevant concepts and shed light on the equity-efficiency trade-off at the core of tax policy. Furthermore, we extend the analysis to recent literature incorporating involuntary unemployment and policies such as welfare and unemployment insurance.
ISBN-13: 9781108949453
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