Optimal linear and non-linear taxation models represent the ends of a spectrum of constraints on feasible tax systems. The continuum in between is little explored, despite the fact that nonlinear taxation Pareto dominates linear taxation, but linear taxation is the more common. The same is true for nonlinear pricing.
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Length: 26 pages Date of creation: 1998 Date of revision: Handle: RePEc:fth:eanerc:9805
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Find related papers by JEL classification: H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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