Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/82096
Authors: 
Birch Sørensen, Peter
Year of Publication: 
2009
Series/Report no.: 
EPRU Working Paper Series 2009-09
Abstract: 
The theory of optimal taxation has often been criticized for being of little practical policy relevance, due to a lack of robust theoretical results. This paper argues that recent advances in optimal tax theory has made that theory easier to apply and may help to explain some current trends in international tax policy. Covering the taxation of labour income and capital income as well as indirect taxation, the paper also illustrates how some of the key results in optimal tax theory may be derived in a simple, heuristic manner.
Subjects: 
optimal taxation
uniform taxation
tax neutrality
JEL: 
H21
H24
H25
Document Type: 
Working Paper

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