Valuing the Right to Tax Incomes: An Options Pricing Approach
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper uses options pricing techniques to estimate the value of the government’s tax claim on household or business incomes. It treats the annual tax claim as a European call option on taxable income (a European call is an option that can be exercised at its expiration date and not before). The option’s expiration date is the end of the fiscal...
