A brief note on a non-existent theorem about the optimality of uniform taxation

Author:

Auerbach Alan J.

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance

Reference10 articles.

1. The structure of indirect taxation and economic efficiency;Atkinson;Journal of Public Economics,1972

2. The design of tax structure: Direct versus indirect taxation;Atkinson;Journal of Public Economics,1976

3. Taxation and aggregate factor supply: Preliminary estimates;Boskin;NBER Working Paper no. 221,1977

4. Complementarity and the excess burden on taxation;Corlett;Review of Economic Studies,1953

5. The welfare cost of capital income taxation;Feldstein;Journal of Political Economy,1978

Cited by 6 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Using distance functions to understand interest taxation;Canadian Journal of Economics/Revue canadienne d'économique;2015-08

2. Optimal Taxation in a Life-Cycle Model;The Canadian Journal of Economics;1992-02

3. Tariffs, Optimal Taxes, and Collection Costs;IMF Working Papers;1992

4. Welfare effects of changing commodity tax rates toward uniformity;Journal of Public Economics;1986-02

5. Chapter 2 The theory of excess burden and optimal taxation;Handbook of Public Economics;1985

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