Address for correspondence
| Title: | Address for correspondence |
|---|---|
| Authors: | Peter Birch Sørensen; Jel Classification H |
| Contributors: | The Pennsylvania State University CiteSeerX Archives |
| Source: | http://www.econ.ku.dk/pbs/diversefiler/SIEP lecture revised.pdf. |
| Publication Year: | 2009 |
| Collection: | CiteSeerX |
| Subject Terms: | Optimal taxation; uniform taxation; tax neutrality |
| Description: | The theory of optimal taxation has often been criticized for being of little practical policy relevance, due to a lack of robust theoretical results. This paper argues that recent advances in optimal tax theory has made that theory easier to apply and may help to explain some current trends in international tax policy. Covering the taxation of labour income and capital income as well as indirect taxation, the paper also illustrates how some of the key results in optimal tax theory may be derived in a simple, heuristic manner. |
| Document Type: | text |
| File Description: | application/pdf |
| Language: | English |
| Relation: | http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.484.4738; http://www.econ.ku.dk/pbs/diversefiler/SIEP lecture revised.pdf |
| Availability: | http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.484.4738; http://www.econ.ku.dk/pbs/diversefiler/SIEP lecture revised.pdf |
| Rights: | Metadata may be used without restrictions as long as the oai identifier remains attached to it. |
| Accession Number: | edsbas.2CABB04E |
| Database: | BASE |