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Examining A Lump Sum Tax and Optimal Tax Theory

This paper will cover an overview of Optimal Tax Theory with a special emphasis on the benefits and drawbacks of a Lump Sum Tax. Covering the work of Ramsey (1927), Mirrlees and Diamond (1971a, b), Slemrod and Yitzhaki (1996), Samuelson (1954), Lindahl (1919, 1958) and others, the paper compares and...

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Hovedforfatter: Richard Fast
Format: Artigo
Sprog:Inglês
Udgivet: The Academic Research and Publishing UG (i. G.) (AR&P) LLC 2021-12-01
Serier:SocioEconomic Challenges
Fag:
optimal tax theory
lump sum tax
efficient tax
equity
social welfare
marginal efficiency of funds
Online adgang:https://armgpublishing.com/wp-content/uploads/2022/01/12.pdf
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