The purpose of this paper is to survey the field of optimal taxation. In order to provide a focus, and bearing in mind the interests of many of the readers of Fiscal Studies, the paper will concentrate on attempting to answer the question of whether, and to what extent, the literature on optimal taxation can provid
Available from Bibliothek des Instituts fuer Weltwirtschaft, ZBW, Duesternbrook Weg 120, D-24105 Kie...
The basis of the article is the importance of the tax system for developing countries in the formati...
This paper examines optimal tax policy in a monetary economy in which money serves as an intermediat...
The purpose of this paper is to survey the field of optimal taxation. In order to provide a focus, a...
helpful comments on a previous draft. Taxation and Economic Efficiency This paper analyzes the disto...
Abstract: The paper discusses the implications of optimal tax theory for the debates on uni-form com...
The problem of tax policy design has been an important concern over the years, involving comprehensi...
The theory of optimal taxation has , for the pas two decades , been the reigning normative approach ...
Abstract: The theory of optimal taxation has often been criticized for being of little practical pol...
Abstract: The theory of optimal taxation has often been criticized for being of little practical pol...
The challenge of the present paper is to discover whether economic science has the potential to “pre...
This paper discusses selected aspects related to the optimal-taxation theory, that can be defined as...
The optimal design of a tax system is a topic that has long fascinated economic theorists and flummo...
There are many reasons for studying taxation. As the ancient Roman writer Cicero pointed out so succ...
A popular theory of optimal tax policies suggests that tax rates should follow a random walk. This p...
Available from Bibliothek des Instituts fuer Weltwirtschaft, ZBW, Duesternbrook Weg 120, D-24105 Kie...
The basis of the article is the importance of the tax system for developing countries in the formati...
This paper examines optimal tax policy in a monetary economy in which money serves as an intermediat...
The purpose of this paper is to survey the field of optimal taxation. In order to provide a focus, a...
helpful comments on a previous draft. Taxation and Economic Efficiency This paper analyzes the disto...
Abstract: The paper discusses the implications of optimal tax theory for the debates on uni-form com...
The problem of tax policy design has been an important concern over the years, involving comprehensi...
The theory of optimal taxation has , for the pas two decades , been the reigning normative approach ...
Abstract: The theory of optimal taxation has often been criticized for being of little practical pol...
Abstract: The theory of optimal taxation has often been criticized for being of little practical pol...
The challenge of the present paper is to discover whether economic science has the potential to “pre...
This paper discusses selected aspects related to the optimal-taxation theory, that can be defined as...
The optimal design of a tax system is a topic that has long fascinated economic theorists and flummo...
There are many reasons for studying taxation. As the ancient Roman writer Cicero pointed out so succ...
A popular theory of optimal tax policies suggests that tax rates should follow a random walk. This p...
Available from Bibliothek des Instituts fuer Weltwirtschaft, ZBW, Duesternbrook Weg 120, D-24105 Kie...
The basis of the article is the importance of the tax system for developing countries in the formati...
This paper examines optimal tax policy in a monetary economy in which money serves as an intermediat...