Results 291 to 300 of about 2,595,839 (308)

The theory of optimal taxation: what is the policy relevance?

International Tax and Public Finance, 2007
Peter Birch Sørensen
exaly  

Optimal Taxation

SSRN Electronic Journal, 2011
openaire   +1 more source

Dynamic optimal taxation in small open economies

Journal of Economic Dynamics and Control, 1996
Isabel Correia
exaly  

Optimal Inheritance Taxation in the Steady State *

This paper studies the optimal design of inheritance taxation in a steady-state economy with an optimal nonlinear income tax schedule. I analyze the effects of introducing a small linear tax on bequests and show that these effects can be decomposed into four distinct components.
openaire   +3 more sources

Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates: Comment

American Economic Review, 2000
Momi Dahan, Michel Strawczynski
exaly  

Application of Genetic Algorithm to Optimal Income Taxation

Journal of Risk and Financial Management, 2020
Edyta Małecka-Ziembińska, Radosław Ziembiński   +1 more
exaly  

Preference heterogeneity and optimal capital income taxation

Journal of Public Economics, 2013
Matthew Weinzierl, Mikhail Golosov, Aleh Tsyvinski   +2 more
exaly  

Optimal Taxation in Theory and Practice

Journal of Economic Perspectives, 2009
Matthew Weinzierl, N Gregory Mankiw
exaly  

Incentive Effects of Inheritances and Optimal Estate Taxation

American Economic Review, 2013
Wojciech Kopczuk
exaly  

Coping with Externalities in Tourism: A Dynamic Optimal Taxation Approach

Tourism Economics, 2010
Stefan Franz Schubert
exaly