Faíña, Andrés; López-Rodríguez, Jesús; … - In: Economics Letters 118 (2013) 1, pp. 81-83
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.