An Optimal Tax System

22 Pages Posted: 8 Jul 2011

See all articles by Louis Kaplow

Louis Kaplow

Harvard Law School; National Bureau of Economic Research (NBER)

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Date Written: July 6, 2011

Abstract

A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report‟s general approach, drawing on a distribution-neutral methodology that is developed in other work. This technique is then employed to illuminate and extend Tax by Design‟s analysis regarding the VAT, environmental taxation, wealth transfer taxation, and income transfers.

JEL Classification: H20, H21, H23, H24, H53

Suggested Citation

Kaplow, Louis, An Optimal Tax System (July 6, 2011). Harvard Law and Economics Discussion Paper No. 701. Available at SSRN: https://ssrn.com/abstract=1880098 or http://dx.doi.org/10.2139/ssrn.1880098

Louis Kaplow (Contact Author)

Harvard Law School ( email )

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