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Tax expenditures : notes to the estimates - projections

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Tax expenditures and evaluations

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Tuition fees and the dual income tax : the optimality of the nordic income tax system reconsidered

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Educational risk and public policy : taxation, fees, loans, and incentives

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Endogenous human capital accumulation, comparative advantage and direct vs. indirect redistribution

Naitō, Hisahiro (contributor) - 2003 - [Elektronische Ressource]

Recently, several papers have re-examined the so-called production efficiency theorem and the Atkinson and Stiglitz theorem on commodity taxes in the optimal taxation literature. Naito (1999) showed that indirect redistribution through production distortion or consumption distortion can...

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Atkinson and Stiglitz theorem with endogenous human capital accumulation

Naitō, Hisahiro (contributor) - 2003 - [Elektronische Ressource]

Recently, several papers have re-examined the so called production efficiency theorem and the Atkinson and Stiglitz theorem on commodity taxes in the optimal taxation literature. Naito (1998) showed that indirect redistribution through production distortion or consumption distortion can...

Persistent link: https://www.econbiz.de/10001803426