أعرض تسجيلة المادة بشكل مبسط

dc.creator Selim, Sheikh
dc.date 2007
dc.date.accessioned 2013-10-16T06:57:33Z
dc.date.available 2013-10-16T06:57:33Z
dc.date.issued 2013-10-16
dc.identifier http://hdl.handle.net/10419/17954
dc.identifier ppn:558298486
dc.identifier RePEc:zbw:ifwedp:5736
dc.identifier.uri http://koha.mediu.edu.my:8181/xmlui/handle/10419/17954
dc.description The Ramsey approach to optimal taxation and Ramsey tax rules have amassed substance in economic theory. However, they are often criticized on grounds of practicality, fairness, feasibility and some other aspects of designing actual tax policy. This paper presents a collection of these views; it discusses how closely or remotely Ramsey rules are followed in designing tax policy. It presents some recent tax reforms in the US and in the UK that have closely, if not completely, followed the principle of distortion minimization. Despite the widely speculated difficulty associated with mapping normative tax rules into positive policy design, it is possible to implement taxes that have strong correspondence to Ramsey tax formulas. This paper also discusses why some implemented tax rules lack consistency with Ramsey principles, or why it is often difficult to establish correspondence between some implemented taxes and Ramsey tax rules.
dc.language eng
dc.publisher Kiel Institute for the World Economy (IfW) Kiel
dc.relation Economics Discussion Papers / Institut für Weltwirtschaft 2007-31
dc.rights http://creativecommons.org/licenses/by-nc/2.0/de/deed.en
dc.subject E61
dc.subject H30
dc.subject H21
dc.subject E62
dc.subject ddc:330
dc.subject Optimal Taxation
dc.subject Policy Relevance
dc.subject Ramsey Tax Rules
dc.title On Policy Relevance of Ramsey Tax Rules
dc.type doc-type:workingPaper


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أعرض تسجيلة المادة بشكل مبسط