taxation of consumer goods or income from factors supplied by households on the market. Atkinson and Stern (1974) concluded in …

Chapter 1. Standard optimal taxation with single agents: what it is and what to use in its place -- Chapter 2. Optimal … taxation in the presence of household production -- Chapter 3. Income taxation with two-person households -- Chapter 4. Income … taxation and public spending with two-person households -- Chapter 5. The fiscal treatment of family size: an overview …

those originating from the well-established theories of optimal indirect taxation and tax reforms, as well as public pricing. …

those originating from the well-established theories of optimal indirect taxation and tax reforms, as well as public pricing. …