TY - JOUR
T1 - From optimal tax theory to applied tax policy
AU - Jacobs, B.
PY - 2013/9
Y1 - 2013/9
N2 - 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.
AB - 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.
UR - https://www.scopus.com/pages/publications/84885043479
UR - https://www.scopus.com/inward/citedby.url?scp=84885043479&partnerID=8YFLogxK
U2 - 10.1628/001522113X671155
DO - 10.1628/001522113X671155
M3 - Article
SN - 0015-2218
VL - 69
SP - 338
EP - 389
JO - FinanzArchiv
JF - FinanzArchiv
IS - 3
ER -