Reinterpreting the Frisch parameter in the field of personal taxation: A link between taxable capacity and social marginal utility in Optimal Taxation

We give an objective meaning to the concept of taxable capacity and establish a theoretical link between Optimal Taxation Theory (OTT) and the proposals of the Carter and Meade Reports, solving at the same time Kay’s (2008) criticism to both approaches.

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Year of publication:	2013
Authors:	Faíña, Andrés ; López-Rodríguez, Jesús ; Varela-Candamio, Laura
Published in:	Economics Letters. - Elsevier, ISSN 0165-1765. - Vol. 118.2013, 1, p. 81-83
Publisher:	Elsevier
Subject:	Frisch parameter \| Taxable capacity \| Social marginal utility \| Optimal taxation

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Type of publication:	Article
Classification:	D63 - Equity, Justice, Inequality, and Other Normative Criteria and Measurement ; H21 - Efficiency; Optimal Taxation ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H30 - Fiscal Policies and Behavior of Economic Agents. General
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011041695