Some contributions to the theory of optimal indirect taxation
A literature review and some computational results
(Sprache: Englisch)
The purpose of this book is to contribute to the static theory of optimal indirect taxation, by examining a number of analytical and computational models. The discussion focuses mainly on the controversy whether indirect taxes should be uniform or...
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The purpose of this book is to contribute to the static theory of optimal indirect taxation, by examining a number of analytical and computational models. The discussion focuses mainly on the controversy whether indirect taxes should be uniform or otherwise. It concentrates mainly on optimisation models, be it analytic or numerical, though attention is also given to alternative approaches for looking at tax reforms. The principal argument in this book is that contrary to the widely accepted view in support of uniform indirect taxation, based on two highly abstract mathematical models, under real world conditions optimal indirect tax rates should be differentiated and progressive.
Bibliographische Angaben
- Autor: John Revesz
- 2018, 104 Seiten, Maße: 22 cm, Kartoniert (TB), Englisch
- Verlag: Editorial Académica Española
- ISBN-10: 6202099216
- ISBN-13: 9786202099219
Sprache:
Englisch
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