The theory of optimal taxation: what is the policy relevance?
Research output: Contribution to journal › Journal article › Research › peer-review
Standard
The theory of optimal taxation : what is the policy relevance? / Sørensen, Peter Birch.
In: International Tax and Public Finance, Vol. 14, No. 4, 2007, p. 383-406.Research output: Contribution to journal › Journal article › Research › peer-review
Harvard
APA
Vancouver
Author
Bibtex
}
RIS
TY - JOUR
T1 - The theory of optimal taxation
T2 - what is the policy relevance?
AU - Sørensen, Peter Birch
N1 - JEL Classification: H21, H25
PY - 2007
Y1 - 2007
N2 - The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest that the information needed to implement the differentiated taxation prescribed by optimal tax theory may be easier to obtain than previously believed. The paper also points to the strong similarity between optimal commodity tax rules and the rules for optimal source-based capital income taxation
AB - The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest that the information needed to implement the differentiated taxation prescribed by optimal tax theory may be easier to obtain than previously believed. The paper also points to the strong similarity between optimal commodity tax rules and the rules for optimal source-based capital income taxation
KW - Faculty of Social Sciences
KW - optimal taxation
KW - uniform taxation
KW - tax neutrality
U2 - 10.1007/s10797-007-9024-1
DO - 10.1007/s10797-007-9024-1
M3 - Journal article
VL - 14
SP - 383
EP - 406
JO - International Tax and Public Finance
JF - International Tax and Public Finance
SN - 0927-5940
IS - 4
ER -
ID: 1385616