Optimal Taxation in Theory and Practice
Оптимальное налогообложение в теории и на практике
2009-11-01
SCID: 54.1/x7v42tg9
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economic policyoptimal taxationtax policytax system designtax theory
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Abstract (AI)
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.
Key Findings
1
It evaluates the extent to which actual tax policies reflect prescriptions from the optimal-tax literature.
2
It identifies lessons from academic research about how taxes should be structured for policymakers.
3
The paper examines how optimal-tax theory can inform practical tax-system design.
4
The paper highlights a persistent gap between theoretical tax-design principles and implemented policy.
Research Object
tax systems and actual tax policy
Research Subject
the principles of optimal tax design and their reflection in practice
Publication Details
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2009-11-01
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