Optimal Income Tax and Redistribution
Book Details
Format
Hardback or Cased Book
ISBN-10
0198286058
ISBN-13
9780198286059
Publisher
Oxford University Press
Imprint
Clarendon Press
Country of Manufacture
GB
Country of Publication
GB
Publication Date
May 24th, 1990
Print length
206 Pages
Weight
396 grams
Dimensions
22.50 x 14.90 x 1.80 cms
Product Classification:
TaxationTaxation & duties law
Ksh 34,950.00
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A survey of optimal income tax theory, following the development of research strategy from the basic Mirrlees model through to its refinements, examining how optimal tax rates and the shape of tax schedules are affected by new considerations.
This book provides a comprehensive survey of optimal income tax theory, following the development of research strategy from the basic Mirrlees model through to its refinements, examining how optimal tax rates and the shape of tax schedules are affected by new considerations. Optimal tax theory has an important contribution to make to tax policy formation, and has become especially pertinent in recent years with the renewal of controversy over whether progressive income tax is in fact desirable or not.The author not only covers the historical background and modern formulations of the theory, but extends his discussion to consider the most important extensions of the model and the interrelation of income tax with other instruments of tax and expenditure policy.
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