Results 11 to 20 of about 819,272 (189)

On Policy Relevance of Ramsey Tax Rules [PDF]

open access: yesSSRN Electronic Journal, 2007
The Ramsey approach to optimal taxation and Ramsey tax rules have amassed substance in economic theory. However, they are often criticized on grounds of practicality, fairness, feasibility and some other aspects of designing actual tax policy. This paper contests these criticisms; it discusses how closely or remotely Ramsey rules are followed in ...
Selim, S.
openaire   +8 more sources

On policy relevance of Ramsey tax rules [PDF]

open access: yes, 2006
The Ramsey approach to optimal taxation and Ramsey tax rules have amassed substance in economic theory. However, they are often criticized on grounds of practicality, fairness, feasibility and some other aspects of designing actual tax policy. This paper contests these criticisms; it discusses how closely or remotely Ramsey rules are followed in ...
Selim, Sheikh Tareq, Cardiff University
core   +8 more sources

OPTIMAL TAXATION WITHOUT STATE-CONTINGENT DEBT, THE RAMSEY ALLOCATION FOR A GIVEN MULTIPLIER, AND TAX SMOOTHING OF CONSUMPTION AND TAXES IN COMPLETE AND INCOMPLETE MARKETS

open access: yesYearbook - Faculty of Tourism and Business Logistics
This paper illustrates optimal fiscal and monetary policies without state-contingent debt as in Aiyagari, Marcet, Sargent, and Seppälä (2002) and the issue of competitive equilibrium with distorting taxes, tax smoothing as in Barro (1979) but without state-contingent debt, and Ramsey problem without state-contingent debt.
Josheski, Dushko   +2 more
openaire   +3 more sources

Determinants of Tax Revenue and Estimation of Tax Effort Trend in Iran [PDF]

open access: yesFaslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2023
The significance of tax revenue as the primary source of government finance underscores the importance of accurately measuring tax efforts using unbiased methodologies.
Roghaye Shojaeddin   +2 more
doaj   +1 more source

Commodity taxes and taste heterogeneity

open access: yesEuropean Economic Review, 2018
Stephane Gauthier, Fanny Henriet
exaly   +2 more sources

An Investigation of the Effective Factors on Foreign Direct Investment with Emphasis on the Optimal Tax Rate in Selected Countries (Spatial Durbin Model for Panel Data) [PDF]

open access: yesمدلسازی اقتصادسنجی, 2020
Foreign investment is the function of globalization in the economies. There are so important factors for absorbing it . Cheap and skilled labor, the degree of openness of the economy and policies, activities and actions that attract this type of capitals
Mohsen Karimi   +3 more
doaj   +1 more source

Optimal Taxation of Multinational Enterprises: A Ramsey Approach

open access: yesSocial Science Research Network, 2023
What is the optimal design of the international corporate tax system? We revisit this classic question in a multi-country general equilibrium model that incorporates three key features of the modern globalized economy: multinational production ...
S. Dyrda   +2 more
semanticscholar   +1 more source

An optimal quantity tax path in a dynamic setting

open access: yesEuropean Journal of Government and Economics, 2017
Following Ramsey, the existing literature on optimal quantity taxation only compares the pre and the post-tax market equilibriums in order to account for the efficiency losses.
Nasreen Nawaz
doaj   +3 more sources

Ramsey Tax Cycles [PDF]

open access: yesReview of Economic Studies, 2010
This paper asks whether tax cycles or tax smoothing represents the optimal policy in models without any extrinsic uncertainty. To answer this question, I develop a general framework for studying tax cycles in a large class of models that feature various types of frictions. This framework adds various wedges, resembling tax wedges, to the labour market,
openaire   +2 more sources

Taxing education in Ramsey's tradition [PDF]

open access: yesJournal of Public Economics, 2009
Abstract Assuming a two-period model with endogenous choices of labour, education, and saving, it is shown to be second-best efficient to deviate from Ramsey's Rule and to distort qualified labour less than nonqualified labour. Furthermore, if the earnings function displays constant elasticity, the choice of education should not be distorted.
openaire   +5 more sources

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