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Optimal Taxation in Theory and Practice

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Primary Mankiw_OptimalTaxationTheory.pdf (174.79 KB)

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2009

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10.1257/jep.23.4.147

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American Economic Association
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Mankiw, N. Gregory, Matthew Charles Weinzierl, and Danny Ferris Yagan. 2009. Optimal taxation in theory and practice. Journal of Economic Perspectives 23(4): 147-174.

Abstract

The optimal design of a tax system is a topic that has long fascinated economic theorists and flummoxed economic policymakers. This paper explores the interplay between tax theory and tax policy. It identifies key lessons policymakers might take from the academic literature on how taxes ought to be designed, and it discusses the extent to which these lessons are reflected in actual policy.

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This article is made available under the terms and conditions applicable to Open Access Policy Articles (OAP), as set forth at Terms of Service

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http://nrs.harvard.edu/urn-3:HUL.InstRepos:4263739

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Optimal Taxation in Theory and Practice… : DASH Story 2013-05-28
It's astonishing to me that poor little ole' me gets to peer into the research developed by some of the brightest minds in the USA. What this allows me to do is proliferate empirically proven data amongst ... whomever I speak with, the ultimate aim being to eventually incur a policy change that is concurrent with known data and thus make the system function fallaciously.
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Optimal Taxation in Theory and Practice… : DASH Story 2013-10-16
The article helps me writing a student paper on tax policy trends in OECD countries. It is late at night so I cannot go to my university's library. thanks.
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Optimal Taxation in Theory and Practice… : DASH Story 2014-11-02
I am 47 years old and want to change my life. I have worked the past 20 years in strategic and financial advisory, after my MBA at Wharton. I love economics since I was 15. Now, I want to pursue a PhD in Economics and teach, research and work with public policies. One of my favorite topics is the effects that taxation policies have on the economy.
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Optimal Taxation in Theory and Practice… : DASH Story 2017-01-30
This paper has helped in crafting my literature on inequitable distribution of tax liability on my research topic "widening the tax base of the Informal sector in Ghana."