Ponencia
Reinterpreting the Frisch parameter in the field of personal taxation: a link between taxable capacity and social marginal utility in Optimal Taxation
Autor/es | Faíña Medín, Andrés
López Rodríguez, Jesús Varela Candamio, Laura |
Fecha de publicación | 2013 |
Fecha de depósito | 2015-11-03 |
Publicado en |
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ISBN/ISSN | 978-84-695-6945-0 |
Resumen | 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. |
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