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The Theory of Optimal Taxation: New Developments and Policy Relevance

Peter Birch Sørensen
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Peter Birch Sørensen: Department of Economics, University of Copenhagen

No 2009-09, EPRU Working Paper Series from Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics

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 has 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; uniform taxation; tax neutrality (search for similar items in EconPapers)
JEL-codes: H21 H24 H25 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
Date: 2009-04
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