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Cover von: From Optimal Tax Theory to Applied Tax Policy
Bas Jacobs

From Optimal Tax Theory to Applied Tax Policy

Rubrik: Articles
Jahrgang 69 (2013) / Heft 3, S. 338-389 (52)
Publiziert 09.07.2018
DOI 10.1628/001522113X671155
Veröffentlicht auf Englisch.
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Beschreibung
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.