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Author:Fellman, J.
Jäntti, M.
Lambert, P. J.
Title:Optimal tax-transfer systems and redistributive policy
Journal:Scandinavian Journal of Economics
1999 : VOL. 101:1, p. 115-126
Index terms:TAXATION
CAPITAL INCOME TAX
INEQUALITY
Language:eng
Abstract:This study develops an approach evaluating the design of the tax system and social benefit scheme by relating the redistributive properties of in-place systems to the redistirbution that would have occurred under an optimal design of taxes and benefits.
SCIMA record nr: 199439
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