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An Optimal Tax System *
Author(s) -
Kaplow Louis
Publication year - 2011
Publication title -
fiscal studies
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.63
H-Index - 40
eISSN - 1475-5890
pISSN - 0143-5671
DOI - 10.1111/j.1475-5890.2011.00144.x
Subject(s) - economics , perspective (graphical) , tax reform , foundation (evidence) , principal (computer security) , public economics , tax basis , work (physics) , microeconomics , state income tax , computer science , gross income , law , political science , engineering , artificial intelligence , mechanical engineering , operating system
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.