000			02066nam a2200349 i 4500
001			CR9781108954426
003			UkCbUP
005			20240301142635.0
006			m|||||o||d||||||||
007			cr||||||||||||
008			200623s2022||||enk o ||1 0|eng|d
020			_a9781108954426 (ebook)
020			_z9781108949453 (paperback)
040			_aUkCbUP _beng _erda _cUkCbUP
050		4	_aHJ2305 _b.B63 2022
082	0	4	_a336.2 _223
100	1		_aBoadway, Robin W., _d1943- _eauthor.
245	1	0	_aTax policy : _bprinciples and lessons / _cRobin Boadway, Katherine Cuff.
264		1	_aCambridge : _bCambridge University Press, _c2022.
300			_a1 online resource (83 pages) : _bdigital, PDF file(s).
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aCambridge elements. Elements in public policy, _x2516-2276
500			_aTitle from publisher's bibliographic system (viewed on 07 Apr 2022).
520			_aTax policies are informed by principles developed in the tax theory and policy literature. This Element surveys the policy lessons that emerge from optimal tax analysis since the 1970s. This Element begins with the evolution of tax policy principles from the comprehensive income approach to the expenditure tax approach to normative tax analysis based on social welfare maximization and recounts key results from the optimal income tax analysis inspired by Mirrlees and extended by Diamond to the extensive margin approach. This Element also emphasizes analytical techniques that yield empirically relevant concepts and show the equity-efficiency trade-off at the heart of tax policy. We also extend the analysis to recent literature incorporating involuntary unemployment, and policies like welfare and unemployment insurance.
650		0	_aTaxation.
700	1		_aCuff, Katherine, _eauthor.
776	0	8	_iPrint version: _z9781108949453
830		0	_aCambridge elements. _pElements in public policy, _x2516-2276.
856	4	0	_uhttps://doi.org/10.1017/9781108954426
999			_c9076 _d9076