Jump to ContentJump to Main Navigation
Tax Systems$
Users without a subscription are not able to see the full content.

Joel Slemrod and Christian Gillitzer

Print publication date: 2014

Print ISBN-13: 9780262026727

Published to MIT Press Scholarship Online: May 2014

DOI: 10.7551/mitpress/9780262026727.001.0001

Show Summary Details
Page of

PRINTED FROM MIT PRESS SCHOLARSHIP ONLINE (www.mitpress.universitypressscholarship.com). (c) Copyright The MIT Press, 2018. All Rights Reserved. Under the terms of the licence agreement, an individual user may print out a PDF of a single chapter of a monograph in MITSO for personal use (for details see www.mitpress.universitypressscholarship.com/page/privacy-policy).date: 19 April 2019

Standard Optimal Tax Models

Standard Optimal Tax Models

(p.13) 2 Standard Optimal Tax Models
Tax Systems

Joel Slemrod

Christian Gillitzer

The MIT Press

As background and contrast to the discussion of tax-system theory that the book develops, this chapter lays out formally the building blocks of traditional optimal tax theory. It first covers the canonical model and the key examples of optimal commodity taxation and an optimal linear income tax. These models characterize the tax system that minimizes the efficiency cost of taxation, subject to constraints on the tax instruments available, or describe the trade-off between these costs and the distribution of welfare among individuals.

Keywords:   Optimal tax theory, Optimal commodity tax, Optimal income tax, Efficiency cost

MIT Press Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs, and if you can't find the answer there, please contact us.