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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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    Citations

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    Cited by:

    1. 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.
    2. Alvin Ó Murchú, 2002. "Tax policy and OECD unemployment," Working Papers 200231, School of Economics, University College Dublin.
    3. 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.
    4. 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.
    5. 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.
    6. Valpi Fitzgerald, 2012. "Mercados globales de capitales, impuestos directos y redistribución de la renta," Revista de Economía Crítica, Asociación de Economía Crítica, vol. 13, pages 55-73.
    7. 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.
    8. 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.
    9. 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.
    10. David Roodman & Scott Standley, 2006. "Tax policies to promote private charitable giving in DAC countries," Working Papers 82, Center for Global Development.
    11. 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.
    12. 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.
    13. Nordberg, Morten, 2007. "The Total Tax on Labour Income," Memorandum 05/2007, Oslo University, Department of Economics.

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