An optimal tax system
By: Louis Kaplow
Contributors: John M. Olin Center for Law, Economics, and Business
Series: Discussion paper -- no. 701; Discussion paper (John M. Olin Center for Law, Economics, and Business : Online) -- no. 701.
Publisher: Harvard Law School
Published: 2011
Place of publication: Cambridge, MA
Language: eng
Format: [electronic resource] /
Subjects: Taxation; Law and legislation; Law and economics; Fiscal policy
Description: "Abstract: 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"--John M. Olin Center for Law, Economics, and Business web site.
Notes: Title from PDF file as viewed on 8/11/2011.

Includes bibliographical references.

Also available in print.

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