Optimal Income Tax and Redistribution

ISBN-13: 9780198286059 / Angielski / Twarda / 1990 / 206 str.

Matti Tuomala

Opis

This book provides a comprehensive survey of optimal income tax theory, following the development of research strategy from the basic Mirrlees model through its refinements that examine how optimal tax rates and the shape of tax schedules are affected by new considerations. The author covers not only the historical background and modern formulations of the theory, but also extends his discussion to the most important extensions of the model and the interrelation of income tax with other instruments of tax and expenditure policy.

Recenzje

'it is a valuable overview of themes discussed in modern theory of income taxation, it provides interesting comments and intuition on various problems.' Johann K. Brunner, Finanz Archiv 1991/1992