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

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

There is a growing debate on the relative merits of universal and targeted social assistance transfers in achieving income redistribution objectives. While the

From the 1980s onward income inequality increased in many advanced countries. It is very difficult to account for the rise in income inequality using the standa

Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characterist