Kanbur, Ravi; Pirttilä, Jukka; Tuomala, Matti; Ylinen, … - 2015
The existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes … policies in the context of a developing country that can only implement linear tax policies due to administrative reasons … countries, and comment on the potential for minimum wage regulation. The exercise reveals nontrivial differences in optimal tax …