G. Galeotti and M. Marrelli* Universita di Perugia *Universita di Napoli 1. The economic analysis of optimal taxation has permitted considerable steps to be taken towards the understanding of a number of problems: the appropriate degree of progression, the balance between different taxes, the equity-efficiency trade-off etc .. Though at times considered as abstract and of little use in policy design, the issues it addresses are real ones and very much on the agenda of many countries. As usual in scientific debate, criticisms have contributed to the correct understanding of the theoretical problems involved and made clear that, at the present state of the art, definitive conclusions may be premature. A first well-taken criticism addresses the assumption, underlying optimal taxation models, of a competitive economy with perfect information on the part of individual agents and full market clearing. Once we leave the Arrow-Debreu world, it is no longer necessarily the case that taxes and transfers introduce distortions on otherwise efficient allocations.

Klappentext

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. emDesign and Reform of Taxation Policy/em focuses attention on some of these critical issues. br/ The book is divided into two sections: the first deals mainly with theoretical issues, while the second tackles the problem of implementation of tax reforms with the main emphasis on policy evaluation. br/ emDesign and Reform of Taxation Policy/em is required reading for post-graduate students and researchers who have some familiarity with the subject and makes an important contribution to bridging the gap between theory and practice in the area of design and reform of the taxation system. br/

Zusammenfassung
The economic analysis of optimal taxation has permitted considerable steps to be taken towards the understanding of a number of problems: the appropriate degree of progression, the balance between different taxes, the equity-efficiency trade-off etc ..

Inhalt
The Theory of Commodity Tax Reform: A Survey.- The Fiscal System and the Dynamic Redistribution of Income.- The Effects of Uncertain Tax Policies on the Behaviour of Firms.- Demographic Changes, Public Savings and Tax Policies.- From Personal to Indirect Taxation: A general equilibrium approach.- Fiscal System and Fiscal Reform in Italy in the 90s.- Welfare Effects of Tax Progressivity.- Fiscal Autonomy, Grants-in-Aid and Expenditure of Local Government.