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The Theory of Optimal Taxation: New Developments and Policy Relevance

Author

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  • Peter Birch Sørensen

    (Department of Economics, University of Copenhagen)

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 has 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

  • Peter Birch Sørensen, 2009. "The Theory of Optimal Taxation: New Developments and Policy Relevance," EPRU Working Paper Series 2009-09, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    • Handle: RePEc:kud:epruwp:09-09
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    File URL: http://web.econ.ku.dk/eprn_epru/Workings_Papers/wp-09-09.pdf
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    Cited by:

    1. Alessandro Petretto, 2014. "On the Theoretical Background of Cosciani?s Tax Reform," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 59-79.
    2. Bernardi, Luigi, 2009. "Le tasse in Europa dagli anni novanta [Taxation in Europe since the Years 1990s]," MPRA Paper 23441, University Library of Munich, Germany.

    More about this item

    Keywords

    optimal taxation; uniform taxation; tax neutrality;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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