Théorie de la taxation optimale et politique de stabilisation : une incompatibilité théorique ?
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References listed on IDEAS
- Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March.
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KeywordsWelfare function; state; public economics; fiscal policy; optimal taxation;
- D60 - Microeconomics - - Welfare Economics - - - General
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- H00 - Public Economics - - General - - - General
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
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