Add to ORKGThis paper discusses selected aspects related to the optimal-taxation theory, that can be defined as the study of the optimal manner in which to finance a given stream of expenditure. Two main approaches can be distinguished, the Ramsey approach and the Mirrlees approach. The paper mainly focuses on the former, while resuming selected results concerning the effects of different tax schemes following the Ramsey approach
This book consist of two (parts) essays in OLG models and economics of taxation namely optimal taxat...
This paper examines issues related to optimal taxation similar to those addressed by Ramsey in his c...
Diamond and Mirrlees (American Economic Review, 1971, 61, 8–27 and 261–278) showed that the first-or...
This paper discusses selected aspects related to the optimal-taxation theory, that can be defined as...
The Ramsey approach to optimal taxation and Ramsey tax rules have amassed substance in economic theo...
The Ramsey approach to optimal taxation and Ramsey tax rules have amassed substance in economic theo...
Abstract: The theory of optimal taxation has often been criticized for being of little practical pol...
Abstract: The paper discusses the implications of optimal tax theory for the debates on uni-form com...
In this paper, we show that a simple, linear capital tax— the kind used in the Ramsey analysis— can ...
In this paper optimal income taxation theories are subject of investigation following the classic pa...
Belgium will devolve the responsibility and the budget for the favorable income tax treatment of own...
If optimal tax theory is to be the basis for calculating tax rates, a close understanding is require...
James Mirrlees (1971) launched the second wave of optimal tax models by suggesting a way to formaliz...
The theory of optimal taxation has , for the pas two decades , been the reigning normative approach ...
Ramsey-type results dictate that an optimal pattern of taxes must tax more heavily those goods which...
This book consist of two (parts) essays in OLG models and economics of taxation namely optimal taxat...
This paper examines issues related to optimal taxation similar to those addressed by Ramsey in his c...
Diamond and Mirrlees (American Economic Review, 1971, 61, 8–27 and 261–278) showed that the first-or...
This paper discusses selected aspects related to the optimal-taxation theory, that can be defined as...
The Ramsey approach to optimal taxation and Ramsey tax rules have amassed substance in economic theo...
The Ramsey approach to optimal taxation and Ramsey tax rules have amassed substance in economic theo...
Abstract: The theory of optimal taxation has often been criticized for being of little practical pol...
Abstract: The paper discusses the implications of optimal tax theory for the debates on uni-form com...
In this paper, we show that a simple, linear capital tax— the kind used in the Ramsey analysis— can ...
In this paper optimal income taxation theories are subject of investigation following the classic pa...
Belgium will devolve the responsibility and the budget for the favorable income tax treatment of own...
If optimal tax theory is to be the basis for calculating tax rates, a close understanding is require...
James Mirrlees (1971) launched the second wave of optimal tax models by suggesting a way to formaliz...
The theory of optimal taxation has , for the pas two decades , been the reigning normative approach ...
Ramsey-type results dictate that an optimal pattern of taxes must tax more heavily those goods which...
This book consist of two (parts) essays in OLG models and economics of taxation namely optimal taxat...
This paper examines issues related to optimal taxation similar to those addressed by Ramsey in his c...
Diamond and Mirrlees (American Economic Review, 1971, 61, 8–27 and 261–278) showed that the first-or...