Browsing by Author "Varela Candamio, Laura"
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Presentation
Reinterpreting the Frisch parameter in the field of personal taxation: a link between taxable capacity and social marginal utility in Optimal Taxation
(Universidad de Sevilla, 2013)We give an objective meaning to the concept of taxable capacity and also establish a theoretical link between OTT and the proposals of Carter and Meade Reports, solving at the same time Kay’s (2008) criticism to both approaches.