Publication: An Optimal Tax System
Loading...
Open/View Files
Date
2011
Authors
Published Version
Journal Title
Journal ISSN
Volume Title
Publisher
Wiley-Blackwell
The Harvard community has made this article openly available. Please share how this access benefits you.
Citation
Louis Kaplow, An Optimal Tax System, 32 Fiscal Stud. 415 (2011).
Abstract
A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution-neutral methodology that is developed in other work. This technique is then employed to illuminate and extend Tax by Design's analysis regarding the VAT, environmental taxation, wealth transfer taxation, and income transfers.
Description
Research Data
Keywords
Terms of Use
This article is made available under the terms and conditions applicable to Open Access Policy Articles (OAP), as set forth at Terms of Service