The Resource From optimal tax theory to applied tax policy
From optimal tax theory to applied tax policy
Resource Information
The item From optimal tax theory to applied tax policy represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item From optimal tax theory to applied tax policy represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This paper aims to provide a perspective on the ideal tax system, using insights from optimal-tax theory supplemented with empirical evidence. These insights are applied to actual policy questions regarding the progressiveness of the labour-income tax, in-work tax credits, the design of the capital-income tax, the taxation of housing and pensions, the role of indirect taxes, optimal environmental taxes, and corrective taxes on alcohol and tobacco. The setup of this paper is as follows. Section 2 summarizes the main assumptions underlying optimal-tax theory. Section 3 discusses the optimal nonlinear income tax. Section 4 argues that a flat tax is generally undesirable. Section 5 presents arguments that taxation of capital income is optimal and discusses some aspects of the taxation of capital income. It is argued in Sections 6 and 7 that pensions and housing should receive the same tax treatment as ordinary assets. Section 8 analyzes indirect taxes and argues that many indirect instruments are superfluous. Section 9 investigates environmental and energy taxes. Section 10 analyzes corrective taxes on alcohol and tobacco. Section 11 concludes this paper with a summary of policy recommendations
- Language
- eng
- Label
- From optimal tax theory to applied tax policy
- Title
- From optimal tax theory to applied tax policy
- Language
- eng
- Summary
- This paper aims to provide a perspective on the ideal tax system, using insights from optimal-tax theory supplemented with empirical evidence. These insights are applied to actual policy questions regarding the progressiveness of the labour-income tax, in-work tax credits, the design of the capital-income tax, the taxation of housing and pensions, the role of indirect taxes, optimal environmental taxes, and corrective taxes on alcohol and tobacco. The setup of this paper is as follows. Section 2 summarizes the main assumptions underlying optimal-tax theory. Section 3 discusses the optimal nonlinear income tax. Section 4 argues that a flat tax is generally undesirable. Section 5 presents arguments that taxation of capital income is optimal and discusses some aspects of the taxation of capital income. It is argued in Sections 6 and 7 that pensions and housing should receive the same tax treatment as ordinary assets. Section 8 analyzes indirect taxes and argues that many indirect instruments are superfluous. Section 9 investigates environmental and energy taxes. Section 10 analyzes corrective taxes on alcohol and tobacco. Section 11 concludes this paper with a summary of policy recommendations
- Citation source
- In: FinanzArchiv. - Tübingen. - Vol. 69 (2013),
- http://library.link/vocab/creatorName
- Jacobs, B
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- employment income
- flat tax
- investment income
- wealth tax
- pension
- owner-occupied dwelling
- indirect tax
- environmental tax
- carbon tax
- excise duty
- Label
- From optimal tax theory to applied tax policy
- Label
- From optimal tax theory to applied tax policy
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/From-optimal-tax-theory-to-applied-tax/sMOwzwHJOCg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/From-optimal-tax-theory-to-applied-tax/sMOwzwHJOCg/">From optimal tax theory to applied tax policy</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/From-optimal-tax-theory-to-applied-tax/sMOwzwHJOCg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/From-optimal-tax-theory-to-applied-tax/sMOwzwHJOCg/">From optimal tax theory to applied tax policy</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
