I will first walk the reader through three of the principal propositions of optimal tax theory, pointing out along the way the key assumptions of the restricted problem under consideration.
Next, I comment on the influence of the theory on recent tax policy developments. I conclude by sketching an alternative to optimal taxation, which I call the theory of optimal tax systems. This theory embraces the insights of optimal taxation but also takes seriously the technology of raising taxes and the constraints placed upon tax policy by that technology.
A theory of optimal tax systems has the promise of addressing some of the fundamental issues of tax policy in a more satisfactory way than the theory of optimal taxation.
Citation Slemrod, Joel. DOI: It concludes by sketching an alternative to optimal taxation, called the theory of optimal tax systems, which embraces the insights of optimal taxation but also considers the technology of raising taxes and the constraints placed upon tax policy by that technology.
The optimal tax systems perspective is shown to shed light on the choice of tax instruments, the problem of tax evasion, and the appropriate tax treatment of capital income. Download Citation Data. Journal of Economic Perspectives , Vol. Share Twitter LinkedIn Email. Working Paper DOI Issue Date July Acknowledgements and Disclosures.
Related Topics Macroeconomics.
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