The Theory of Optimal Taxation: New Developments and Policy Relevance
AbstractThe 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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Bibliographic InfoPaper provided by Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics in its series EPRU Working Paper Series with number 2009-09.
Length: 32 pages
Date of creation: Apr 2009
Date of revision:
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optimal taxation; uniform taxation; tax neutrality;
Find related papers by 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
This paper has been announced in the following NEP Reports:
- NEP-ACC-2010-01-16 (Accounting & Auditing)
- NEP-ALL-2010-01-16 (All new papers)
- NEP-PBE-2010-01-16 (Public Economics)
- NEP-PUB-2010-01-16 (Public Finance)
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- 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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