Introduction
From tax theory to policy : an overview
Landmarks of optimal tax theory
The evolution of policy and advice
Challenges for the theory of tax policy
Commitment
Heterogeneity of individual utility functions
Behavioral issues
Responsibility and compensation
Political economy
Optimal analysis versus reform analysis
Summary of lessons for tax policy
Policy lessons from optimal tax theory
Uniformity of commodity taxes
The Corlett-Hague theorem
The Atkinson-Stiglitz theorem
Production efficiency : implications and caveats
Capital taxation and the personal tax base
Linear taxation in a dynamic setting
Nonlinear taxation in a dynamic setting
The issue of progressivity
Asymmetric information and market failure
Policy lessons from normative analysis
Relaxing the second-best constraints
The use of supplementary policy instruments
Making use of, and acquiring, more information
Conclusions
Challenges for second-best analysis
Fundamentals of the standard approach
The commitment issue
Heterogeneous preferences and utility
Behavioral issues
Political economy
Concluding comments.
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From optimal tax theory to tax policy : retrospective and prospective views by Robin W. Boadway. ISBN 9780262017114. Published by MIT Press in 2012. Publication and catalogue information, links to buy online and reader comments.
