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Tax Policy: A Survey

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  • Kay, John A

Abstract

This paper surveys recent theoretical and empirical work in the field of tax policy. It considers the issues involved in choosing the tax base and rate structure and the incidence of taxes. It also examines objectives of the tax system other than the pursuit of revenue--both economic and noneconomic, the administration of tax systems, and the fiscal relations between different levels of government both internationally and domestically. It concludes by examining the relationship between tax analysis and tax policy. Copyright 1990 by Royal Economic Society.

Suggested Citation

  • Kay, John A, 1990. "Tax Policy: A Survey," Economic Journal, Royal Economic Society, vol. 100(399), pages 18-75, March.
    • Handle: RePEc:ecj:econjl:v:100:y:1990:i:399:p:18-75
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    Cited by:

    1. Bowen, Alex, 2011. "Raising finance to support developing country action: some economic considerations," LSE Research Online Documents on Economics 37572, London School of Economics and Political Science, LSE Library.
    2. Aronsson, Thomas & Sjögren, Tomas, 2014. "Tax policy and present-biased preferences: Paternalism under international capital mobility," Journal of Economic Behavior & Organization, Elsevier, vol. 106(C), pages 298-316.
    3. Huber, Bernd, 1999. "Tax competition and tax coordination in an optimum income tax model," Journal of Public Economics, Elsevier, vol. 71(3), pages 441-458, March.
    4. Palmer, Carolyn, 2014. "'Flood and fire and famine': Tax policy lessons from the Australian responses to natural disasters," Working Paper Series 18858, Victoria University of Wellington, Chair in Public Finance.
    5. Geng Niu & Yi Wang & Yang Zhou & Xu Gan, 2024. "Family ties and corporate tax avoidance," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 55(8), pages 976-996, October.
    6. Heinz Glueck & Stefan Schleicher, 1995. "Endogenous technical progress induced by CO 2 reduction policies: Simulation results for Austria," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 5(2), pages 151-163, March.
    7. Padovano, Fabio & Galli, Emma, 2002. "Comparing the growth effects of marginal vs. average tax rates and progressivity," European Journal of Political Economy, Elsevier, vol. 18(3), pages 529-544, September.
    8. Sergey Sinelnikov-Murylev & Elena Shkrebela, 2011. "Improvement of corporate profit tax in the Russian Federation in the medium term," Research Paper Series, Gaidar Institute for Economic Policy, issue 149P.
    9. Valpi Fitzgerald, 2012. "Mercados globales de capitales, impuestos directos y redistribución de la renta," Revista de Economia Critica, Asociacion de Economia Critica, vol. 13, pages 55-73.
    10. John Scott, 2002. "High Inequality, Low Revenue: Redistributive Efficiency on Latin American Fiscal Policy in Comparative Perspective," IDB Publications (Working Papers) 8907, Inter-American Development Bank.
    11. Juan-Pierré Bruwer & Lindiwe Mabesele & Timeeka Brown & Courtney Charles & Ingrid Coulter & Edlin Williams & Nadine Witbooi, 2021. "The Feasibility of Plastic Bag Usage for Newly Established South African Small, Medium and Micro Enterprises Amidst Increases in Sin tax: An Online Desktop Study," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), vol. 12(4), pages 175-190, August.
    12. Cintra, Marcos, 2009. "Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007)," MPRA Paper 16710, University Library of Munich, Germany.
    13. Alvin Ó Murchú, 2002. "Tax Policy and OECD Unemployment," Working Papers 200231, School of Economics, University College Dublin.
    14. Palmer, Carolyn, 2014. "'Flood and fire and famine': Tax policy lessons from the Australian responses to natural disasters," Working Paper Series 3718, Victoria University of Wellington, Chair in Public Finance.
    15. Gary C. Cornia & Barrett A. Slade, 2005. "Property Taxation of Multifamily Housing: An Empirical Analysis of Vertical and Horizontal Equity and Assessment Methods," Journal of Real Estate Research, American Real Estate Society, vol. 27(1), pages 17-46.
    16. David Roodman & Scott Standley, 2006. "Tax policies to promote private charitable giving in DAC countries," Working Papers 82, Center for Global Development.
    17. Nordberg, Morten, 2007. "The Total Tax on Labour Income," Memorandum 05/2007, Oslo University, Department of Economics.

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