Optimal tax theory
Tài liệu tham khảo
Atkinson, 1973, How progressive should income tax be?
Atkinson, 1972, The structure of indirect taxation and economic efficiency, Journal of Public Economics, 1, 97, 10.1016/0047-2727(72)90021-7
Atkinson, 1976, The design of tax structure: Direct versus indirect taxation, Journal of Public Economics, 6, 55, 10.1016/0047-2727(76)90041-4
Deaton, 1975, Equity, efficiency and the structure of indirect taxation
Diamond, 1975, A many-person Ramsey tax rule, Journal of Public Economics, 4, 335, 10.1016/0047-2727(75)90009-2
Diamond, 1971, Optimal taxation and public production, American Economic Review, 61, 8
Mirrlees, 1971, An exploration in the theory of optimal income taxation, Review of Economic Studies, 38, 175, 10.2307/2296779
Mirrlees, 1972, On producer taxation, Review of Economic Studies, 39, 105, 10.2307/2296447
Mirrlees, 1975, Optimal commodity taxation in a two-class economy, Journal of Public Economics, 4, 27, 10.1016/0047-2727(75)90021-3
Phelps, 1973, Taxation of wage income for economic justice, Quarterly Journal of Economics, 87, 331, 10.2307/1882009
Ramsey, 1927, A contribution to the theory of taxation, Economic Journal, 37, 47, 10.2307/2222721
Sadka, 1976, On income distribution, incentive effects and optimal income taxation, Review of Economic Studies, 10.2307/2297322
Seade, 1975, Progressivity of income taxation
Stern, 1976, On the specification of models of optimum income taxation, Journal of Public Economics, 6, 123, 10.1016/0047-2727(76)90044-X
Stiglitz, 1971, Differential taxation, public goods and economic efficiency, Review of Economics Studies, 38, 151, 10.2307/2296778