Results 281 to 290 of about 2,595,839 (308)

On the Optimal Taxation of Consumption Externalities

The Quarterly Journal of Economics, 1978
The conventional theory of the optimal taxation of consumption externalities (see, for instance, Samuelson, 1969) is applicable to a world where lump-sum transfers are available. When externalities affect individual utilities through aggregate consumption only (the aggregation assumption), according to this theory, a social optimum can be attained by a
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Optimal linear income taxation

1990
Abstract Linear income tax is the simplest redistributive programme that the government is likely to consider employing. The linear income tax function contains two elements: a lump sum subsidy or a guaranteed minimum income financed by a proportional tax on all income.
openaire   +1 more source

Optimal Taxation of Full Income

International Economic Review, 1978
Helpman, Elhanan, Sadka, Efraim
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Knowledge Mapping of Optimal Taxation Studies: A Bibliometric Analysis and Network Visualization

Sustainability, 2022
Alin Opreana, Radu-Alexandru Şerban, Liliana Bunescu   +2 more
exaly  

Optimal Taxation with Behavioral Agents

American Economic Review, 2020
Xavier Gabaix, Emmanuel Farhi
exaly  

Optimal taxation

Journal of Public Economics, 1976
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optimal taxation

1987
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A note on optimal taxation in the presence of externalities

Economics Letters, 2003
Wojciech Kopczuk
exaly  

optimal taxation

2008
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Optimal linear commodity taxation under optimal non-linear income taxation

Journal of Public Economics, 2014
Bas Jacobs, Robin Boadway
exaly