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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


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


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