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The theory of optimal taxation: New developments and policy relevance

Author

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  • Sørensen, Peter Birch

    (Danmarks Nationalbank)

Abstract

The theory of optimal taxation has often been criticized for being of little practical policy relevance, due to a lack of robust theoretical results. This paper argues that recent advances in optimal tax theory have made that theory easier to apply and may help to explain some current trends in international tax policy. Covering the taxation of labour income and capital income as well as indirect taxation, the paper also illustrates how some of the key results in optimal tax theory may be derived in a simple, heuristic manner.

Suggested Citation

  • Sørensen, Peter Birch, 2010. "The theory of optimal taxation: New developments and policy relevance," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2010(1), pages 212-244.
    • Handle: RePEc:hhs:jdaecn:0067
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    More about this item

    Keywords

    optimal taxation; tax policy:;

    JEL classification:

    • A10 - General Economics and Teaching - - General Economics - - - General

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