Introduction to Tax policy

$($a$)$ Definition and the essence of Tax Policy

$($b$)$ Objectives of Tax Policy

$($c$)$ Tax policy, Tax Revenue, and Tax Reform

Basic Concepts in Tax Policy

$($a$)$ Tax capacity

$($b$)$ Tax effort

$($c$)$ Tax efficiency

$($d$)$ Tax incidence and tax shift

$($e$)$ Tax incentives

$($f$)$ Optimal taxation