NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

An Optimal Tax System

Louis Kaplow

NBER Working Paper No. 17214
Issued in July 2011
NBER Program(s):   PE

A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report’s general approach, drawing on a distribution-neutral methodology that is developed in other work. This technique is then employed to illuminate and extend Tax by Design’s analysis regarding the VAT, environmental taxation, wealth transfer taxation, and income transfers.

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Document Object Identifier (DOI): 10.3386/w17214

Published: An Optimal Tax System, Fiscal Studies , vol. 32, pp. 415-435 (2011).

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