Optimal tax theory

Journal of Public Economics - Tập 6 - Trang 327-358 - 1976
J.A. Mirrlees1
1Nuffield College, Oxford OX1 1NF, England

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