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The Promise of Positive Optimal Taxation: Normative Diversity and a role for Equal Sacrifice

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NBER2012-12-01 更新2025-01-04 收录
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https://www.nber.org/papers/w18599
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资源简介:
A prominent assumption in modern optimal tax research is that the objective of taxation is Utilitarian. I present new survey evidence that most people reject this assumptions implications for several prominent features of tax policy, instead preferring tax policies based at least in part on a
提供机构:
美国国家经济研究局
创建时间:
2012-12-01
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