Design and Reform of Taxation Policy

ISBN-13: 9789048142163 / Angielski / Miękka / 2010 / 210 str.

P. Galeotti; Massimo Marrelli

Opis

This volume deals with the problems associated with the design and reform of the tax system. The traditional theory of optimal taxation and reform ignores some important, real-world constraints, such as transaction and administration costs, demographic changes and, in general, dynamic features and political or institutional constraints. Design and Reform of Taxation Policy focuses attention on some of these critical issues. The book is divided into two sections: the first deals mainly with theoretical issues, while the second tackles the problem of implementation of tax reforms with the main emphasis on policy evaluation. Design and Reform of Taxation Policy is required reading for post-graduate students and researchers who have some familiarity with the subject and makes an important contribution to bridging the gap between theory and practice in the area of design and reform of the taxation system.

Spis treści

1. Introduction; G. Galeotti, M. Marrelli. Part I: Tax Design and Reform: Theoretical Issues. 2. The Theory of Commodity Tax Reform: a Survey; F. Bulkaen. 3. The Fiscal System and the Dynamic Redistribution of Income; V. Dardanoni. 4. The Effects of Uncertain Tax Policies on the Behaviour of Firms; R. Martina. 5. Demographic Changes, Public Savings and Tax Policies; B. Quintieri, C. Rosati. Part II: Non Marginal Tax Reforms. 6. From Personal to Indirect Taxation: a General Equilibrium Approach; A. Fossati, B. Cavalletti, A. Pench. 7. Fiscal System and Fiscal Reform in Italy in the 90s; V. Visco. 8. Welfare Effects of Tax Progressivity; F. Stroffolini. 9. Fiscal Autonomy, Grants in Aid and Expenditure of Local Government; R. Levaggi.