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Journal of Economic Perspectives: Vol. 23 No. 4 (Fall 2009)
JEP Volume. 23, Issue 4 | 
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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
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)
Weinzierl, Matthew (Harvard U)
Yagan, Danny (Harvard U)
JEL Classifications
H21: Taxation and Subsidies: Efficiency; Optimal Taxation
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