Biographical note: KaplowLouis: Louis Kaplow is the Finn M. W. Caspersen and Household International Professor of Law and Economics at Harvard, a research associate at the National Bureau of Economic Research, and a fellow of the American Academy of Arts and Sciences. He has published widely on...

We study the structure of nonlinear incentive-compatible taxes, in a dynamic economy subject to political economy and commitment problems. In contrast to existing analyses of dynamic and/or nonlinear taxation problems, we relax the assumptions that taxes are set by a benevolent government and...

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 Policy -- 2.4 Optimal Analysis versus Reform Analysis --...

The book offers an innovative introduction to tax research by combining commentary on disciplinary-based and interdisciplinary approaches. Its objective is to guide and encourage researchers how to produce taxation research that is rigorous and relevant. Effective approaches to research problem...