The theory of optimal taxation: what is the policy relevance?

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Standard

The theory of optimal taxation : what is the policy relevance? / Sørensen, Peter Birch.

I: International Tax and Public Finance, Bind 14, Nr. 4, 2007, s. 383-406.

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt

Harvard

Sørensen, PB 2007, 'The theory of optimal taxation: what is the policy relevance?', International Tax and Public Finance, bind 14, nr. 4, s. 383-406. https://doi.org/10.1007/s10797-007-9024-1

APA

Sørensen, P. B. (2007). The theory of optimal taxation: what is the policy relevance? International Tax and Public Finance, 14(4), 383-406. https://doi.org/10.1007/s10797-007-9024-1

Vancouver

Sørensen PB. The theory of optimal taxation: what is the policy relevance? International Tax and Public Finance. 2007;14(4):383-406. https://doi.org/10.1007/s10797-007-9024-1

Author

Sørensen, Peter Birch. / The theory of optimal taxation : what is the policy relevance?. I: International Tax and Public Finance. 2007 ; Bind 14, Nr. 4. s. 383-406.

Bibtex

@article{71c212e083d111dcbee902004c4f4f50,
title = "The theory of optimal taxation: what is the policy relevance?",
abstract = "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",
keywords = "Faculty of Social Sciences, optimal taxation, uniform taxation, tax neutrality",
author = "S{\o}rensen, {Peter Birch}",
note = "JEL Classification: H21, H25",
year = "2007",
doi = "10.1007/s10797-007-9024-1",
language = "English",
volume = "14",
pages = "383--406",
journal = "International Tax and Public Finance",
issn = "0927-5940",
publisher = "Springer",
number = "4",

}

RIS

TY - JOUR

T1 - The theory of optimal taxation

T2 - what is the policy relevance?

AU - Sørensen, Peter Birch

N1 - JEL Classification: H21, H25

PY - 2007

Y1 - 2007

N2 - 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

AB - 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

KW - Faculty of Social Sciences

KW - optimal taxation

KW - uniform taxation

KW - tax neutrality

U2 - 10.1007/s10797-007-9024-1

DO - 10.1007/s10797-007-9024-1

M3 - Journal article

VL - 14

SP - 383

EP - 406

JO - International Tax and Public Finance

JF - International Tax and Public Finance

SN - 0927-5940

IS - 4

ER -

ID: 1385616