Examining A Lump Sum Tax and Optimal Tax Theory
This paper will cover an overview of Optimal Tax Theory with a special emphasis on the benefits and drawbacks of a Lump Sum Tax. Covering the work of Ramsey (1927), Mirrlees and Diamond (1971a, b), Slemrod and Yitzhaki (1996), Samuelson (1954), Lindahl (1919, 1958) and others, the paper compares and...
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Format: | Article |
Language: | English |
Published: |
The Academic Research and Publishing UG (i. G.) (AR&P) LLC
2021-12-01
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Series: | SocioEconomic Challenges |
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Online Access: | https://armgpublishing.com/wp-content/uploads/2022/01/12.pdf |