From optimal tax theory to applied tax policy

Research output: Contribution to JournalArticleAcademicpeer-review

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 languageEnglish
Pages (from-to)338-389
JournalFinanzArchiv
Volume69
Issue number3
DOIs
Publication statusPublished - Sept 2013
Externally publishedYes

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