This paper discusses selected aspects related to the optimal-taxation theory, that can be defined as the study of the optimal manner in which to finance a given stream of expenditure. Two main approaches can be distinguished, the Ramsey approach and the Mirrlees approach. The paper mainly focuses on the former, while resuming selected results concerning the effects of different tax schemes following the Ramsey approach.
Optimal taxation: a discussion of selected results
MAFFEZZOLI, MARCO
2009
Abstract
This paper discusses selected aspects related to the optimal-taxation theory, that can be defined as the study of the optimal manner in which to finance a given stream of expenditure. Two main approaches can be distinguished, the Ramsey approach and the Mirrlees approach. The paper mainly focuses on the former, while resuming selected results concerning the effects of different tax schemes following the Ramsey approach.
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