The Theory of Optimal Taxation: What is the Policy Relevance?

Publikation: Working paper › Forskning

Standard

The Theory of Optimal Taxation : What is the Policy Relevance? / Sørensen, Peter Birch.

Cph. : Economic Policy Research Unit. Department of Economics, University of Copenhagen, 2006.

Publikation: Working paper › Forskning

Harvard

Sørensen, PB 2006 'The Theory of Optimal Taxation: What is the Policy Relevance?' Economic Policy Research Unit. Department of Economics, University of Copenhagen, Cph. <https://www.econ.ku.dk/eprn_epru/Workings_Papers/wp-06-07.pdf>

APA

Sørensen, P. B. (2006). The Theory of Optimal Taxation: What is the Policy Relevance? Economic Policy Research Unit. Department of Economics, University of Copenhagen. https://www.econ.ku.dk/eprn_epru/Workings_Papers/wp-06-07.pdf

Vancouver

Sørensen PB. The Theory of Optimal Taxation: What is the Policy Relevance? Cph.: Economic Policy Research Unit. Department of Economics, University of Copenhagen. 2006.

Author

Sørensen, Peter Birch. / The Theory of Optimal Taxation : What is the Policy Relevance?. Cph. : Economic Policy Research Unit. Department of Economics, University of Copenhagen, 2006.

Bibtex

@techreport{f6dc31009bf511dbbee902004c4f4f50,
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 = "2006",
language = "English",
publisher = "Economic Policy Research Unit. Department of Economics, University of Copenhagen",
type = "WorkingPaper",
institution = "Economic Policy Research Unit. Department of Economics, University of Copenhagen",

}

RIS

TY - UNPB

T1 - The Theory of Optimal Taxation

T2 - What is the Policy Relevance?

AU - Sørensen, Peter Birch

N1 - JEL Classification: H21, H25

PY - 2006

Y1 - 2006

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

M3 - Working paper

BT - The Theory of Optimal Taxation

PB - Economic Policy Research Unit. Department of Economics, University of Copenhagen

CY - Cph.

ER -

ID: 327393