Abstract
This paper aims to provide a perspective on the ideal tax system, using insights from optimal-tax theory supplemented with empirical evidence. These insights are applied to actual policy questions regarding the progressiveness of the labor-income tax, in-work tax credits, the design of the capital-income tax, the taxation of housing and pensions, the role of indirect taxes, optimal environmental taxes, and corrective taxes on alcohol and tobacco. © 2013 Mohr Siebeck.
Original language | English |
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Pages (from-to) | 338-389 |
Journal | FinanzArchiv |
Volume | 69 |
Issue number | 3 |
DOIs | |
Publication status | Published - Sept 2013 |
Externally published | Yes |