The Resource An optimal tax system

An optimal tax system

Label
An optimal tax system
Title
An optimal tax system
Creator
Subject
Language
eng
Summary
A notable feature and principal virtue of "Tax by design" (the Mirrlees Review) 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 the analysis in "Tax by design" regarding the VAT, environmental taxation, wealth transfer taxation and income transfers
Citation source
In: Fiscal studies. - London. - Vol. 32 (2011),
http://library.link/vocab/creatorName
Kaplow, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax system
  • income tax
  • redistribution principle
  • commodity tax
  • VAT
  • environmental tax
Label
An optimal tax system
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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