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Imposición óptima: un panorama introductorio

Author

Listed:
  • Salvador López

    (Profesor titular. Departamento de Economía Aplicada, Universidad Autónoma de Barcelona)

Abstract

This article sets out a synthesis of the theory of optimum taxation in closed economies. Four problems are analysed: first, aspects of efficiency (Ramsey´s rule) and equity (Ramsey´s rule with various individuals) of indirect taxation; second, optimum income taxation based on Mirrlees; third, the combination of both taxes analysed for the first time by Atkinson and Stiglitz; and fourth some implications of tax evasion in the optimum taxation formulae, especially the adaptation of Ramsey¿s rule to tax evasion by companies, proposed by Cremer and Gahvari.

Suggested Citation

  • Salvador López, 1997. "Imposición óptima: un panorama introductorio," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 12-35.
  • Handle: RePEc:ekz:ekonoz:1997201
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    More about this item

    Keywords

    Imposición óptima; impuestos directos; impuestos indirectos; evasion fiscal;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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