Optimal Taxation in Theory and Practice

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Optimal Taxation in Theory and Practice

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Title: Optimal Taxation in Theory and Practice
Author: Mankiw, N. Gregory; Weinzierl, Matthew Charles; Yagan, Danny Ferris

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Citation: 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.
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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.
Published Version: doi:10.1257/jep.23.4.147
Terms of Use: This article is made available under the terms and conditions applicable to Open Access Policy Articles, as set forth at http://nrs.harvard.edu/urn-3:HUL.InstRepos:dash.current.terms-of-use#OAP
Citable link to this page: http://nrs.harvard.edu/urn-3:HUL.InstRepos:4263739
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