An economist examines the evolution of optimal tax analysis and its influence on tax policy design. Many things inform a country's choice of tax system, includi

Tax systems raise large amounts of revenue for funding public sector's activities, and tax/transfer policy, together with public provision of education, health

This book provides a comprehensive survey of optimal income tax theory, following the development of research strategy from the basic Mirrlees model through to

Optimal tax design attempts to resolve a well-known trade-off: namely, that high taxes are bad insofar as they discourage people from working, but good to the d

This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the w