The theory of optimal taxation: New developments and policy relevance

Peter Birch Sørensen ()
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Peter Birch Sørensen: Danmarks Nationalbank, Postal: Langelinie Allé 47, 2100 København Ø, Danmark

Nationaløkonomisk tidsskrift, 2010, vol. 2010, issue 1, 212-244

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 have 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.

Keywords: optimal taxation; tax policy: (search for similar items in EconPapers)
JEL-codes: A10 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:hhs:jdaecn:0067

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