Please use this identifier to cite or link to this item:
https://essuir.sumdu.edu.ua/handle/123456789/86691
Or use following links to share this resource in social networks:
Tweet
Recommend this item
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) |
Views
Argentina
1
Belgium
64836285
Brazil
1
Cameroon
1
China
1
Czechia
137070
Finland
26
Germany
344249
Greece
116
Honduras
36
Ireland
2215
Italy
1
Lithuania
1
Romania
1
Singapore
1
Ukraine
2692725
United Kingdom
2692721
United States
64836283
Unknown Country
2692724
Vietnam
114
Downloads
Belarus
1
Belgium
1
Belize
1
Canada
1
China
1
Czechia
85277
Germany
18659554
Honduras
37
India
641
Ireland
1
Kenya
1
Lithuania
1
Peru
1
Rwanda
641
Singapore
1
Somalia
15162
South Korea
2216
Switzerland
1
Ukraine
1
United Kingdom
2692722
United States
64836287
Unknown Country
673341
Vietnam
55600934
Files
File | Size | Format | Downloads |
---|---|---|---|
Fast_Examining.pdf | 245.55 kB | Adobe PDF | 142566824 |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.