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  • From Optimal Tax Theory to ...
    Jacobs, Bas

    Finanzarchiv, 09/2013, Letnik: 69, Številka: 3
    Journal Article

    This paper aims to provide a perspective on the ideal tax system, using insights from optimal-tax theory supplemented with empirical evidence. These insights are applied to actual policy questions regarding the progressiveness of the labor-income tax, in-work tax credits, the design of the capital-income tax, the taxation of housing and pensions, the role of indirect taxes, optimal environmental taxes, and corrective taxes on alcohol and tobacco.