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  5. Optimal Taxation in Theory and Practice

Journal of Economic Perspectives

ISSN 0895-3309 (Print) | ISSN 1944-7965 (Online)

Optimal Taxation in Theory and Practice

  • N. Gregory Mankiw
  • Matthew Weinzierl
  • Danny Yagan
Journal of Economic Perspectives
vol. 23, no. 4, Fall 2009
(pp. 147–74)
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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.

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

Additional Materials

JEL Classification

  • H21 Taxation and Subsidies: Efficiency; Optimal Taxation
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