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Global Public Economics

James A. Mirrlees

in New Sources of Development Finance

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199278558
eISBN:
9780191601590
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199278555.003.0010
Subject:
Economics and Finance, Development, Growth, and Environmental

This chapter, together with chs. 2 and 11, approaches the question of development funding in a theoretical way, rather than by examining individual proposals for sources. One purpose of the book is ... More


How Should Financial Intermediation Services Be Taxed?

Ben Lockwood

in Taxation and Regulation of the Financial Sector

Published in print:
2015
Published Online:
May 2015
ISBN:
9780262027977
eISBN:
9780262321099
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262027977.003.0007
Subject:
Economics and Finance, Financial Economics

This paper considers optimal taxation of savings intermediation services in a dynamic general equilibrium setting, when the government can use consumption, income, profit and financial intermediation ... More


Tax Policy Reform: The Role of Empirical Evidence

Steven Suskin

in Labor Supply and Taxation

Published in print:
2016
Published Online:
June 2016
ISBN:
9780198749806
eISBN:
9780191814082
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198749806.003.0002
Subject:
Economics and Finance, Financial Economics

This chapter highlights the role of empirical evidence in tax policy design in the context of the Mirrless Review of tax reform. Motivated by the aim to develop a broad set of principles for what ... More


Tax Law and Redistribution

Eyal Zamir and Doron Teichman

in Behavioral Law and Economics

Published in print:
2018
Published Online:
June 2018
ISBN:
9780190901349
eISBN:
9780190901387
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190901349.003.0014
Subject:
Law, Philosophy of Law

This chapter examines the implications of behavioral insights for tax design, taxpayers’ decision-making, and tax compliance. With regard to tax design, the chapter discusses policymakers’ own ... More


From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views

Robin Boadway

Published in print:
2012
Published Online:
August 2013
ISBN:
9780262017114
eISBN:
9780262301688
Item type:
book
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262017114.001.0001
Subject:
Economics and Finance, Economic Systems

Many things inform a country’s choice of tax system, including political considerations, public opinion, bureaucratic complexities, and ideas drawn from theoretical analysis. This book examines the ... More


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