I am interested in the readership’s opinions on how to increase the tax take in ways that respect the advice of Jean Baptiste Colbert (1619-83), finance minister to Louis XIV: “The art of taxation consists in so plucking the goose as to obtain the largest possible amount of feathers with the smallest possible amount of hissing.”
Ireland can learn much from the new Mirrlees Report in the UK that commissioned studies from the world’s leading tax experts. See the material here.
It is also interesting / entertaining to read about some novel taxation strategies: taxes that vary with age, gender and height at least do not suffer from moral hazard, since it is quite difficult to change these personal attributes!
Alberto Alesina’s propsal to condition tax rates on gender is explained here.
The logic of conditioning tax rates on age is explained in this post by Greg Mankiw.
His proposal to condition tax rates on height is explained here.