Optimal Taxation in Theory and Practice
Optimal Taxation in Theory and Practice
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DOI：
10.1257/jep.23.4.147
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发表时间：
2009-09-01
影响因子：
8.4
通讯作者：
Yagan, Danny
中科院分区：
文献类型：
--
作者：
Mankiw, N. Gregory;Weinzierl, Matthew;Yagan, Danny
税收制度的优化设计是一个长期以来令经济理论家着迷、令经济政策制定者困惑的话题。本文探讨了税收理论与税收政策之间的相互作用。它确定了政策制定者可以从关于如何设计税收的学术文献中汲取的关键经验教训，并讨论了这些经验教训在实际税收政策中的反映程度。
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 tax policy.