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Optimal Taxation in Theory and Practice

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  • Mankiw, N. Gregory
  • Weinzierl, Matthew Charles
  • Yagan, Danny Ferris

Abstract

The optimal design of a tax system is a topic that has long fascinated economic theorists and flummoxed economic policymakers. This paper explores the interplay between tax theory and tax policy. It identifies key lessons policymakers might take from the academic literature on how taxes ought to be designed, and it discusses the extent to which these lessons are reflected in actual policy.

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File URL: http://dash.harvard.edu/bitstream/handle/1/4263739/Mankiw_OptimalTaxationTheory.pdf
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Bibliographic Info

Paper provided by Harvard University Department of Economics in its series Scholarly Articles with number 4263739.

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Date of creation: 2009
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Publication status: Published in Journal of Economic Perspectives
Handle: RePEc:hrv:faseco:4263739

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Postal: Littauer Center, Cambridge, MA 02138
Phone: 617-495-2144
Fax: 617-495-7730
Web page: http://www.economics.harvard.edu/
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