Auerbach, Alan J.; Hines, James R. - In: Handbook of public economics : volume 3, (pp. 1347-1421). 2002
This chapter analyzes the distortions created by taxation and the features of tax systems that minimize such … loss measurement, followed by characterizations of optimal commodity taxation and optimal linear and nonlinear income … taxation. The framework is then extended to a variety of settings, initially consisting of optimal taxation in the presence of …