The theory of optimal taxation: what is the policy relevance?
The theory of optimal taxation: what is the policy relevance?
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DOI：
10.1007/s10797-007-9024-1
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发表时间：
2007-08-01
影响因子：
1
通讯作者：
Sorensen, Peter Birch
中科院分区：
文献类型：
--
作者：
Sorensen, Peter Birch
本文讨论了最优税收理论对统一商品税和中性资本所得税争论的启示。虽然支持统一和中性税收的强有力的行政和政治经济学论点仍然存在，但最优税收理论的最新进展表明，实施最优税收理论规定的差别税收所需的信息可能比以前认为的更容易获得。本文还指出，最优商品税规则与最优资本来源所得税规则之间存在很强的相似性。
The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest that the information needed to implement the differentiated taxation prescribed by optimal tax theory may be easier to obtain than previously believed. The paper also points to the strong similarity between optimal commodity tax rules and the rules for optimal source-based capital income taxation.