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Beckmann, Klaus - 1998

Persistent link: https://www.econbiz.de/10013435930

From Optimal Tax Theory to Tax Policy : Retrospective and Prospective Views

Boadway, Robin - 2012

Intro -- Contents -- Series Foreword -- Acknowledgments -- 1 Introduction -- 2 From Tax Theory to Policy: An Overview … -- 2.1 Landmarks of Optimal Tax Theory -- 2.2 The Evolution of Policy and Advice -- 2.3 Challenges for the Theory of Tax … Optimal Tax Theory -- 3.1 Uniformity of Commodity Taxes -- 3.2 Production Efficiency: Implications and Caveats -- 3.3 Capital …

Persistent link: https://www.econbiz.de/10012687577

Théorie économique de la fiscalité <engl.>

Salanié, Bernard - 2003

Persistent link: https://www.econbiz.de/10001716784

Measuring tax efficiency : a tax optimality index

Raimondos-Møller, Pascalis; Woodland, Alan D. - 2004

This paper introduces an index of tax optimality that measures the distance of a current tax structure from the optimal tax structure in the presence of public goods. In doing so, we derive a [0,1] number that reveals immediately how far the current tax configuration is from the optimal one and,...

Persistent link: https://www.econbiz.de/10002173632

Tax systems

Slemrod, Joel - 2014

Intro -- Contents -- Series Foreword -- Acknowledgments -- Part I Introduction and Motivation -- 1 The Need for Tax-System Analysis -- 2 Standard Optimal Tax Models -- Part II Building Blocks of Tax Systems -- 3 Multiple Behavioral Margins -- 4 Multiple Sources of Costs -- 5 Tax Base Elasticity...

Persistent link: https://www.econbiz.de/10012678349

The theory of taxation and public economics

Kaplow, Louis - 2008

The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first … applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross …

Persistent link: https://www.econbiz.de/10012684448

Tax systems

Slemrod, Joel; Gillitzer, Christian - 2014

Persistent link: https://www.econbiz.de/10010220963

Estate and capital gains taxation : efficiency and political economy consideration

Aura, Saku - 2004

In this paper a simple dynastic overlapping-generations model with homogeneous agents is used to analyze the optimal use of capital income tax, labor income tax and estate tax. The results of this analysis add to the conventional wisdom about capital income taxation: while it is true that in the...

Persistent link: https://www.econbiz.de/10011399186

Redistribution and insurance with simple tax instruments ; presented at CESifo Area Conference on Public Sector Economics, April 2015

Findeisen, Sebastian; Sachs, Dominik - 2015

We analyze optimal taxation of labor and capital income in a life-cycle framework with idiosyncratic income risk. We provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is independent of the social welfare function and...

Persistent link: https://www.econbiz.de/10011280819

Redistribution and insurance with simple tax instruments

Findeisen, Sebastian; Sachs, Dominik - 2015

Persistent link: https://www.econbiz.de/10011283108