Description
Book SynopsisThis rigorous yet lucid book is concerned with the analysis of tax design and the problems involved in choosing a tax and transfer structure.
Table of ContentsContents: Part I: Introduction 1. Introduction and Outline Part II: Theory and Policy 2. Tax and Transfer Tensions 3. Income Tax Structure: Theory and Policy Part III: Tax Functions and Choices 4. The Linear Tax Function 5. Choosing a Linear Income Tax Rate 6. A Loglinear Tax Function 7. A Tax-Free Threshold 8. In-Work Payment With Hours Threshold 9. Welfare-Improving Tax Reforms 10. The Elasticity of Marginal Valuation Part IV: Tax Revenue 11. Fiscal Drag and Revenue Elasticities 12. The Elasticity of Taxable Income 13. Changes in Income Tax Revenue 14. Tax Revenue and Lorenz Curves Part V: Tax Reviews 15. The NZ Tax Working Group 16. The IFS and Tax Design Bibliography Index
