| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w15071 |
| 来源ID | Working Paper 15071 |
| Optimal Taxation in Theory and Practice | |
| N. Gregory Mankiw; Matthew Weinzierl; Danny Yagan | |
| 发表日期 | 2009-06-11 |
| 出版年 | 2009 |
| 语种 | 英语 |
| 摘要 | We highlight and explain eight lessons from optimal tax theory and compare them to the last few decades of OECD tax policy. As recommended by theory, top marginal income tax rates have declined, marginal income tax schedules have flattened, redistribution has risen with income inequality, and commodity taxes are more uniform and are typically assessed on final goods. However, trends in capital taxation are mixed, and capital income tax rates remain well above the zero level recommended by theory. Moreover, some of theory's more subtle prescriptions, such as taxes that involve personal characteristics, asset-testing, and history-dependence, remain rare in practice. Where large gaps between theory and policy remain, the difficult question is whether policymakers need to learn more from theorists, or the other way around. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w15071 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/572747 |
| 推荐引用方式 GB/T 7714 | N. Gregory Mankiw,Matthew Weinzierl,Danny Yagan. Optimal Taxation in Theory and Practice. 2009. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w15071.pdf（188KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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