Optimal linear commodity taxation under optimal non-linear income taxation
Year of publication: |
2014
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Authors: | Jacobs, Bas ; Boadway, Robin W. |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 117.2014, p. 201-210
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Subject: | Atkinson-Stiglitz theorem | Optimal non-linear income taxation | Optimal linear and non-linear indirect taxation | Theorie | Theory | Optimale Besteuerung | Optimal taxation | Einkommensteuer | Income tax | Verbrauchsteuer | Excise tax |
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