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-Taking: Theory and Evidence for the U.S.', Journal of Public Economics, 91 (7-8), August, 1479-505 -- Åsa Hansson (2012), 'Tax Policy … Looney and Kory Kroft (2009), 'Salience and Taxation: Theory and Evidence', American Economic Review, 99 (4), September, 1145 …
Persistent link: https://www.econbiz.de/10012419868
The purpose of this paper is to provide a progress report on the issue of the implications of optimal tax theory and … major results of optimal tax theory. Section 3 reports the results of some recent econometric studies of saving and labor … supply. Finally, Section 4 outlines the implications of the combined theory and econometric evidence for tax policy …
Persistent link: https://www.econbiz.de/10012478977
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Intro -- Contents -- Series Foreword -- Acknowledgments -- 1 Introduction -- 2 From Tax Theory to Policy: An Overview … -- 2.1 Landmarks of Optimal Tax Theory -- 2.2 The Evolution of Policy and Advice -- 2.3 Challenges for the Theory of Tax … Optimal Tax Theory -- 3.1 Uniformity of Commodity Taxes -- 3.2 Production Efficiency: Implications and Caveats -- 3.3 Capital …
Persistent link: https://www.econbiz.de/10012687577
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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....
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This paper tests a version of Barro’s tax-smoothing model, which assumes intertemporal optimization by a government seeking to minimize the distortionary costs of taxation, using Pakistan and Sri Lankan data for 1956-95 and 1964-97, respectively. The empirical results indicate that...
Persistent link: https://www.econbiz.de/10014400655
Academy of Arts and Sciences. He has published widely on the theory of taxation and public economics. …The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first … applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross …
Persistent link: https://www.econbiz.de/10014488053
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