Optimal Taxation in Theory and Practice
Datos Bibliográficos
| ID | 4030262 |
|---|---|
| Autores | N Gregory Mankiw (Harvard University, Cambridge, Massachusetts.), Matthew Weinzierl (Harvard University, Cambridge, Massachusetts.), Danny Yagan (Harvard University, Cambridge, Massachusetts.) |
| Año | 2009 |
| Volumen | 23 |
| Número | 4 |
| Páginas | 147-174 |
| Fecha de publicación | 2009-11-01 |
| Peer Reviewed | Sí |
| Open Access | Sí |
| Tipo | ARTICLE |
| Revista | The Journal of Economic Perspectives (JOURNAL) |
| Identificadores de la revista | ISSN: 0895-3309 • E-ISSN: 1944-7965 |
| Editorial | American Economic Association (PUBLISHER • US) |
| DOI | 10.1257/jep.23.4.147 |
| OpenAlex | W3123479777 |
| Idioma | EN |
| Citas recibidas | 41 |
| Referencias citadas | 29 |
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
Economics · International taxation · Law and economics · Macroeconomics · Optimal tax · Positive economics · Public economics · Tax policy · Tax reform · Computer Science · Financial Literacy, Pension, Retirement Analysis · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics
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| Obras citantes distintas | 41 |
|---|---|
| Citas por año | 2,56 |
| Intervalo de citas | 2010 - 2026 (17) |
| Velocidad de citación | current |
| Altamente citado | No |
| Tipos de cita | Neutras: 37 |