搜索结果: 1-4 共查到“税务管理学 Optimal”相关记录4条 . 查询时间(0.14 秒)
The theoretical debate over whether countries can and should set tariffs in response to the foreign export elasticities they face goes back to Edgeworth (1894). Despite the centrality of the optimal t...
We develop a framework for optimal taxation when agents can earn their income both in traditional activities, where private and social products coincide, and in rentseeking activities, where private r...
Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply
Labour supply optimal taxation random utility model microsimulation
2014/6/24
The purpose of this paper is to present an exercise where we identify optimal income tax rules according to varioussocial welfare criteria , keeping fixed the total net tax revenue. Empirical appli...
Optimal Taxation According to Equality of Opportunity: A Microeconometric Simulation Analysis
Equality of opportunity equality of outcome labour supply optimal income taxation
2014/6/25
The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework for analysing optimal income taxation. EOp optimal tax rules seek t...