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/
