Optimal Taxation in Theory and Practice

N. Gregory Mankiw, Matthew Weinzierl () and Danny Yagan

Scholarly Articles from Harvard University Department of Economics

Abstract: The optimal design of a tax system is a topic that has long fascinated economic theorists and flummoxed economic policymakers. This paper explores the interplay between tax theory and tax policy. It identifies key lessons policymakers might take from the academic literature on how taxes ought to be designed, and it discusses the extent to which these lessons are reflected in actual policy.

Date: 2009
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Citations: View citations in EconPapers (287)

Published in Journal of Economic Perspectives

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Related works:
Journal Article: Optimal Taxation in Theory and Practice (2009)
Working Paper: Optimal Taxation in Theory and Practice (2009)
Working Paper: Optimal Taxation in Theory and Practice (2009)
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Persistent link: https://EconPapers.repec.org/RePEc:hrv:faseco:4263739

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