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I take the opportunity of posting the slides of my short (9h) course in optimal tax theory for a thread to discuss
What are the most important and policy-relevant principles to learn?
What are the main current limits and the next steps for further research?
1/
What are the most important and policy-relevant principles to learn?
What are the main current limits and the next steps for further research?
1/
To me, the theory of optimal taxation aims at better understanding the determinants of the optimal various tax rates. In this “applied theory” & “normative” perspective, I wish to answer:
On which assumptions and estimable statistics depend the optimal various tax rates?
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On which assumptions and estimable statistics depend the optimal various tax rates?
2/
I start with optimal nonlinear income tax, because an optimal tax system does not exist in asolute terms.
dropbox.com/s/waf7j0ubjs1t…
At best, there exists an optimal tax system GIVEN a well-defined but always politically disputable social objective 3/
dropbox.com/s/waf7j0ubjs1t…
At best, there exists an optimal tax system GIVEN a well-defined but always politically disputable social objective 3/
