1 option
An Optimal Tax System / Louis Kaplow.
- Format:
- Book
- Author/Creator:
- Kaplow, Louis.
- Series:
- Working Paper Series (National Bureau of Economic Research) no. w17214.
- NBER working paper series no. w17214
- Language:
- English
- Physical Description:
- 1 online resource: illustrations (black and white);
- Place of Publication:
- Cambridge, Mass. National Bureau of Economic Research 2011.
- Summary:
- 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.
- Notes:
- Print version record
- July 2011.
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