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

---- Acknowledgements -----

The title is inspired by Slemrod (1990). I would like to thank Steven Shavell and the referee for helpful comments and the John M. Olin Center for Law, Economics, and Business at Harvard University for financial support. The views expressed herein are those of the author and do not necessarily reflect the views of the National Bureau of Economic Research.

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