Optimal Taxation in Theory and Practice
探讨税收理论与政策之间的互动，总结学术文献中关于如何设计税收的关键教训，并评估这些教训在实际税收政策中的体现程度。
The optimal design of a tax system is a topic that has long fascinated economic theorists and flummoxed economic policymakers. This paper explores the interplay between tax theory and tax policy. It identifies key lessons policymakers might take from the academic literature on how taxes ought to be designed, and it discusses the extent to which these lessons are reflected in actual tax policy.