Optimal Income Tax and Redistribution
Summary
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Optimal Income Tax and Redistribution by Matti Tuomala
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.
`the fruits of the endeavour, which goes on, have been both intellecturally rewarding and influentialTuomala's pleasant little book offers an appreciation of all this, and it comes from one who is himself a significatn contributor. I found his perspective on the development of the subject, and his evaluation of the insights which have been gained, worthwhile reading. The style is lucid, more verbal than mathematical. The book will be found valuable by students of public finance, and by interested economists generally.' The Economic Journal
'it is a valuable overview of themes discussed in modern theory of income taxation, it provides interesting comments and intuition on various problems.' Johann K. Brunner, Finanz Archiv 1991/1992
'it is a valuable overview of themes discussed in modern theory of income taxation, it provides interesting comments and intuition on various problems.' Johann K. Brunner, Finanz Archiv 1991/1992
Matti Tuomala, Professor, University of Tampere, Finland
Matti Tuomala is Professor at University of Tampere, Finland. Being a student of Nobel-prize winner James Mirrlees, Matti Tuomala has devoted large parts of his academic career to extending the Mirrlees (1971) framework of optimal non-linear income taxation. He published a book on this topic in 1990
entitled Optimal Income Tax and Redistribution (OUP). This new book provides a thorough and detailed summary of the academic work that he and many others have conducted over the last 25 years.
| SKU | Unavailable |
| ISBN 13 | 9780198286059 |
| ISBN 10 | 0198286058 |
| Title | Optimal Income Tax and Redistribution |
| Author | Matti Tuomala |
| Condition | Unavailable |
| Publisher | Oxford University Press |
| Year published | 1990-05-24 |
| Number of pages | 206 |
| Cover note | Book picture is for illustrative purposes only, actual binding, cover or edition may vary. |
| Note | Unavailable |
