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
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Published as An Optimal Tax System, Fiscal Studies , vol. 32, pp. 415-435 (2011).

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