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The Theory of Optimal Taxation: New Developments and Policy Relevance

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  • Peter Birch Sørensen

    (Department of Economics, University of Copenhagen)

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    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.

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    File URL: http://www.econ.ku.dk/eprn_epru/Workings_Papers/wp-09-09.pdf
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    Bibliographic Info

    Paper provided by Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics in its series EPRU Working Paper Series with number 2009-09.

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    Length: 32 pages
    Date of creation: Apr 2009
    Date of revision:
    Handle: RePEc:kud:epruwp:09-09

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    Related research

    Keywords: optimal taxation; uniform taxation; tax neutrality;

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    Cited by:
    1. 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.

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