Optimal Taxation in Theory and Practice
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- 1 November 2009
- journal article
- Published by American Economic Association in Journal of Economic Perspectives
- Vol. 23 (4) , 147-174
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 tax policy.Keywords
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