TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

A Member of the Law Professor Blogs Network

Monday, April 15, 2013

Sanchirico Presents Optimal Tax Policy and the Symmetries of Ignorance Today at UC-Berkeley

SanchiricoChris William Sanchirico (Pennsylvania) presents Optimal Tax Policy and the Symmetries of Ignorance, 66 Tax L. Rev. 1 (2012), at UC-Berkeley today as part of its Center for Law, Business and the Economy:

What government-observable characteristics should determine the taxes that an individual pays and/or the transfers that she receives? This article focuses on a specific aspect of this fundamental question of tax policy: the implications of policymakers’ uncertainty regarding the outcomes of tax policy choices. The article identifies and questions two implicit premises in policy-uncertainty-based arguments against including taxable attributes other than labor earnings in the base. The first is that greater uncertainty surrounds the optimal taxation of non-labor-earnings attributes than surrounds the optimal taxation of labor earnings. The second is that tax policymakers ought to follow a kind of precautionary principle under which uncertainty regarding an attribute counsels base exclusion. The article explains why both premises are flawed.

http://taxprof.typepad.com/taxprof_blog/2013/04/sanchirico.html

Colloquia, Scholarship, Tax | Permalink

TrackBack URL for this entry:

http://www.typepad.com/services/trackback/6a00d8341c4eab53ef017d42c6b93e970c

Listed below are links to weblogs that reference Sanchirico Presents Optimal Tax Policy and the Symmetries of Ignorance Today at UC-Berkeley:

Comments