Optimal nonlinear taxation : a simpler approach
Year of publication: |
2024
|
---|---|
Authors: | Gerritsen, Aart |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 31.2024, 2, p. 486-510
|
Subject: | Dual approach | Individual misoptimization | Optimal taxation | Preference heterogeneity | Tax reforms | Optimale Besteuerung | Steuerreform | Tax reform | Theorie | Theory | Einkommensteuer | Income tax |
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