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View Research by Author - William M. Gentry
Citation URL: http://www.urban.org/WilliamMGentry
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Optimal Taxation: From The Encyclopedia of Taxation and Tax Policy (Article)Optimal taxation is a set of normative prescriptions for tax policy usually based on maximizing social welfare for a given revenue requirement. Optimal tax theory addresses such questions as: Should the government use income or commodity taxes? Within commodity taxes, how should tax rates vary across commodities? How progressive should the tax system be? Optimal tax theory encompasses a range of models that focus on particular aspects of the tax system. | Posted to Web: October 01, 1999 | Publication Date: October 01, 1999 |
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