Design and Reform of Taxation Policy

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" focuses attention on some of these critical issues. The text is divided into two sections, the first dealing with theoretical issues, while the second tackles the problem of implementation of tax reforms with the main emphasis on policy evaluation. It should be of interest to postgraduate students and researchers who have some familiarity with the subject. It aims to bridge the gap between theory and practice in the area of design and reform of the taxation system.