An Optimal Tax System
Louis Kaplow
No 17214, NBER Working Papers from National Bureau of Economic Research, Inc
Abstract:
A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution-neutral methodology that is developed in other work. This technique is then employed to illuminate and extend Tax by Design's analysis regarding the VAT, environmental taxation, wealth transfer taxation, and income transfers.
JEL-codes: H20 H21 H23 H24 H53 (search for similar items in EconPapers)
Date: 2011-07
New Economics Papers: this item is included in nep-acc, nep-ene and nep-pub
Note: PE
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)
Published as An Optimal Tax System, Fiscal Studies , vol. 32, pp. 415-435 (2011).
Downloads: (external link)
http://www.nber.org/papers/w17214.pdf (application/pdf)
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:nbr:nberwo:17214
Ordering information: This working paper can be ordered from
http://www.nber.org/papers/w17214
Access Statistics for this paper
More papers in NBER Working Papers from National Bureau of Economic Research, Inc National Bureau of Economic Research, 1050 Massachusetts Avenue Cambridge, MA 02138, U.S.A.. Contact information at EDIRC.
Bibliographic data for series maintained by ().