This setting lets you change the way you view articles. You can choose to have articles open in a dialog window, a new tab, or directly in the same window.
Open in Dialog
Open in New Tab
Open in same window

Journal of Economic Perspectives: Vol. 23 No. 4 (Fall 2009)

Expand

Quick Tools:

Print Article Summary
Export Citation
Sign up for Email Alerts Follow us on Twitter

Explore:

JEP - All Issues


Optimal Taxation in Theory and Practice

Article Citation

Mankiw, N. Gregory, Matthew Weinzierl, and Danny Yagan. 2009. "Optimal Taxation in Theory and Practice." Journal of Economic Perspectives, 23(4): 147-74.

DOI: 10.1257/jep.23.4.147

Abstract

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.

Article Full-Text Access

Full-text Article (Complimentary)

Additional Materials

Download Simulation Files (10.65 KB) | Appendix (148.32 KB)

Authors

Mankiw, N. Gregory (Harvard U)
Weinzierl, Matthew (Harvard U)
Yagan, Danny (Harvard U)

JEL Classifications

H21: Taxation and Subsidies: Efficiency; Optimal Taxation

Comments

View Comments on This Article (0) | Login to post a comment


Journal of Economic Perspectives


Quick Tools:

Sign up for Email Alerts

Follow us on Twitter

Subscription Information
(Institutional Administrator Access)

Explore:

JEP - All Issues

Virtual Field Journals


AEA Member Login:


AEAweb | AEA Journals | Contact Us