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Optimal tax theory
Abstract
Abstract Necessary conditions for optimal taxation are derived (i) when taxes are constrained to be linear, (ii) when the form of taxation is unconstrained, (iii) when some commodities are subject to nonlinear taxation, the remainder to proportional taxation. Among the results obtained are several that help to determine upon which commodities the tax system ought to bear most heavily. In particular, a criterion for the effect of commodity taxes in the presence of an optimal income tax is found. The paper concludes with a general principle of simple form for optimal economic policies of all kinds.
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Cited by
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Kleven, H. J., & Kopczuk, W. (2011) · American Economic Journal: Economic Policy · doi:10.1257/pol.3.1.54 · Cited by 199
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Zheng, S., Trott, A., Srinivasa, S., Parkes, D. C., & Socher, R. (2022) · Science Advances · doi:10.1126/sciadv.abk2607 · Cited by 105
Metadata
- Authors
- Mirrlees, J. A.
- Venue
- Journal of Public Economics
- Publisher
- Elsevier BV
- Published
- 1976-11
- Volume
- 6
- Issue
- 4
- Pages
- 327-358
- ISSN
- 0047-2727 (ISSN-L)
- OpenAlex
- W1546529988
- Cited by
- 563
- References
- 0
- FWCI
- 23.18
- Type
- journal article
- Language
- en
- Open access
- closed
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- Mirrlees, J. A. (1976). Optimal tax theory. Journal of Public Economics. https://doi.org/10.1016/0047-2727(76)90047-5
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
