From Optimal Tax Theory to Applied Tax Policy - 10.1628/001522113X671155 - Mohr Siebeck
Wirtschaftswissenschaft

Bas Jacobs

From Optimal Tax Theory to Applied Tax Policy

Rubrik: Articles
FinanzArchiv (FA)

Jahrgang 69 () / Heft 3, S. 338-389 (52)

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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.