Examining A Lump Sum Tax and Optimal Tax Theory

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Title	Examining A Lump Sum Tax and Optimal Tax Theory
Authors	Fast, R
ORCID
Keywords	оптимальна теорія оподаткування теория оптимального налогообложения optimal tax theory одноразовий податок паушальный налог lump sum tax ефективний податок эффективный налог efficient tax соціальна допомога социальное обеспечение social welfare гранична ефективність коштів предельная эффективность средств marginal efficiency of funds власний капітал капитал equity
Type	Article
Date of Issue	2021
URI	https://essuir.sumdu.edu.ua/handle/123456789/86691
Publisher	Sumy State University
License	Creative Commons Attribution 4.0 International License
Citation	Richard Fast. (2021). Examining A Lump Sum Tax and Optimal Tax Theory. SocioEconomic Challenges, 5(4), 166-171. https://doi.org/10.21272/sec.5(4).166-171.2021
Abstract	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 contrasts the foundational works in Optimal Tax Theory on a Lump Sum Tax with more recent literature.
Appears in Collections:	SocioEconomic Challenges (SEC)