Blar i Norges Handelshøyskole på emneord "tax system"
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When a price is enough : implementation in optimal tax design
(Discussion paper;32/14, Working paper, 2014-09)This paper studies the design of tax systems that implement a planner's secondbest allocation in a market economy. An example shows that the widely used Mirrleesian (1976) tax system cannot implement all incentive-compatible ...