Optimal linear commodity taxation under optimal non-linear income taxation
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DOI: 10.1016/j.jpubeco.2014.04.012
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- Bas Jacobs & Robin Boadway, 2013. "Optimal Linear Commodity Taxation under Optimal Non-Linear Income Taxation," CESifo Working Paper Series 4142, CESifo.
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More about this item
Keywords
Atkinson–Stiglitz theorem; Optimal non-linear income taxation; Optimal linear and non-linear indirect taxation;All these keywords.
JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
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