Tax Policy: A Survey

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.