Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/82032
Authors: 
Birch Sørensen, Peter
Year of Publication: 
2006
Series/Report no.: 
EPRU Working Paper Series 2006-07
Abstract: 
The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest that the information needed to implement the differentiated taxation prescribed by optimal tax theory may be easier to obtain than previously believed. The paper also points to the strong similarity between optimal commodity tax rules and the rules for optimal source-based capital income taxation.
Subjects: 
optimal taxation
uniform taxation
tax neutrality
JEL: 
H21
H25
Document Type: 
Working Paper

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