Optimal tax theory or the theory of optimal taxation is the study of designing and implementing a tax that maximises a social welfare function subject to ... Tax revenue · Developments in tax theory · Income taxes

Optimal taxation refers to the theory of determining the most efficient tax system in order to achieve the desired redistribution of resources in society.

A primary focus of modern optimal tax research has been the schedule of marginal tax rates on labor income.

8 мая 2023 г. · Economic optimality asserts that taxes should limit economic distortions and not drastically alter people's decision-making. In this view, taxes ...

Optimal tax theory encompasses a range of models that focus on particular aspects of the tax system. These different models share three features. First, each ...

22 окт. 2024 г. · The optimal tax mix for efficiency is to have only lump-sum income tax. ... ... It is argued in several public finance literatures that general ...

We begin with a brief overview of how economists think about optimal tax policy, based largely on the foundational work of Ramsey (1927) and Mirrlees. (1971).

US individual income tax rates of 73–83 percent at high incomes would be “socially optimal” in the sense of maximizing revenue available for political ...

practical tax design. In this paper, I argue that optimal taxation as it has been practiced is in fact largely irrelevant to practical tax.

Optimal capital income taxation is a subarea of optimal tax theory which studies the design of taxes on capital income such that a given economic criterion ...