From Optimal Tax Theory to Applied Tax Policy

Bas Jacobs

FinanzArchiv: Public Finance Analysis, 2013, vol. 69, issue 3, 338-389

Abstract: This aims to provide a perspective on the ideal tax system, using insights from optimal-tax theory supplemented with empirical evidence. These insights are applied to actual policy questions regarding the progressiveness of the labor-income tax, in-work tax credits, the design of the capital-income tax, the taxation of housing and pensions, the role of indirect taxes, optimal environmental taxes, and corrective taxes on alcohol and tobacco.

Keywords: labor-income taxation; participation taxation; capital-income taxation; indirect taxation; corrective taxation (search for similar items in EconPapers)
JEL-codes: H25 H32 K34 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (25)

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DOI: 10.1628/001522108X671155

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