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Towards a theory of the direct-indirect tax mix
Boadway, Robin W. - 1992
Persistent link: https://www.econbiz.de/10000839554
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Towards a theory of the direct-indirect tax mix
Boadway, Robin W.; Marchand, Maurice G.; Pestieau, Pierre - 1992
Persistent link: https://www.econbiz.de/10000839584
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Direct versus indirect taxation : the design of the tax structure revisited
Cremer, Helmuth; Pestieau, Pierre; Rochet, Jean-Charles - 1999
Persistent link: https://www.econbiz.de/10001366551
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Towards a theory of the direct-indirect tax mix
Boadway, Robin W. - In: Journal of public economics 55 (1994) 1, pp. 71-88
Persistent link: https://www.econbiz.de/10001166444
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Capital income taxation when inherited wealth is not observable
Cremer, Helmuth; Pestieau, Pierre; Rochet, Jean-Charles - In: Journal of public economics 87 (2003) 11, pp. 2475-2490
Persistent link: https://www.econbiz.de/10001813482
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Direct versus indirect taxation : the design of the tax structure revisited
Cremer, Helmuth; Pestieau, Pierre; Rochet, Jean-Charles - In: International economic review 42 (2001) 3, pp. 781-799
Persistent link: https://www.econbiz.de/10001608489
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Capital income taxation when inherited wealth is not observable
Cremer, Helmuth; Pestieau, Pierre; Rochet, Jean-Charles - 2001
Persistent link: https://www.econbiz.de/10001596419
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Indirect Taxes for Redistribution: Should Necessity Goods be Favored?
Boadway, Robin; Pestieau, Pierre - CESifo - 2011
Atkinson and Stiglitz show that with weakly separability, differential commodity taxes are unnecessary given an optimal nonlinear income tax. Deaton showed that with an optimal linear progressive income tax, commodity taxes are superfluous under weakly separable and linear Engel curves. Using...
Persistent link: https://www.econbiz.de/10009368565
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Indirect taxes for redistribution: Should necessity goods be favored?
Boadway, Robin; Pestieau, Pierre - 2011
Atkinson and Stiglitz show that with weakly separability, differential commodity taxes are unnecessary given an optimal nonlinear income tax. Deaton showed that with an optimal linear progressive income tax, commodity taxes are superfluous under weakly separable and linear Engel curves. Using...
Persistent link: https://www.econbiz.de/10010280641
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Indirect taxation and redistribution : the scope of the Atkinson-Stiglitz theorem
Boadway, Robin W. (contributor);  … - 2002
Persistent link: https://www.econbiz.de/10001700724