Arbeitspapier
The Theory of Optimal Taxation: What is the Policy Relevance?
The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest that the information needed to implement the differentiated taxation prescribed by optimal tax theory may be easier to obtain than previously believed. The paper also points to the strong similarity between optimal commodity tax rules and the rules for optimal source-based capital income taxation.
- Sprache
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Englisch
- Erschienen in
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Series: EPRU Working Paper Series ; No. 2006-07
- Klassifikation
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Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Business Taxes and Subsidies including sales and value-added (VAT)
- Thema
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optimal taxation
uniform taxation
tax neutrality
- Ereignis
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Geistige Schöpfung
- (wer)
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Birch Sørensen, Peter
- Ereignis
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Veröffentlichung
- (wer)
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University of Copenhagen, Economic Policy Research Unit (EPRU)
- (wo)
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Copenhagen
- (wann)
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2006
- Handle
- Letzte Aktualisierung
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10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Birch Sørensen, Peter
- University of Copenhagen, Economic Policy Research Unit (EPRU)
Entstanden
- 2006
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