Bastani, Spencer
How should consumption be taxed? / Spencer Bastani, Sebastian Koehne
Bibliografía
We review the theoretical justification for consumption taxes in advanced economies, providing a systematic review of the extensive public finance literature that examines how goods and services should be taxed. Our discussion focuses on both the determinants of the optimal level of consumption taxation relative to other taxes, as well as the optimal differentiation of taxes across goods and services. We blend classical public finance results, recent developments in the optimal tax literature, and practical considerations. The aim is to provide guidance to academics and policymakers on the main trade-offs in consumption taxation and to highlight important areas where further research is needed.
IMPUESTOS
CONSUMO
TRABAJO
CAPITAL
RIQUEZA
Koehne, Sebastian
FinanzArchiv 0015-2218 v. 80, n. 3, September 2024, p. 259-302
How should consumption be taxed? / Spencer Bastani, Sebastian Koehne
Bibliografía
We review the theoretical justification for consumption taxes in advanced economies, providing a systematic review of the extensive public finance literature that examines how goods and services should be taxed. Our discussion focuses on both the determinants of the optimal level of consumption taxation relative to other taxes, as well as the optimal differentiation of taxes across goods and services. We blend classical public finance results, recent developments in the optimal tax literature, and practical considerations. The aim is to provide guidance to academics and policymakers on the main trade-offs in consumption taxation and to highlight important areas where further research is needed.
IMPUESTOS
CONSUMO
TRABAJO
CAPITAL
RIQUEZA
Koehne, Sebastian
FinanzArchiv 0015-2218 v. 80, n. 3, September 2024, p. 259-302