Direct Versus Indirect Taxation: the Design of the Tax Structure Revisited.

This paper studies the optimal direct/indirect tax mix in a setting where individuals differ in several unobservable characteristics (productivity and endowments). Tax instruments (income and commodity taxes) are constrained solely by the information structure.

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Year of publication:	1999
Authors:	Cremer, H. ; Pestieau, P. ; Rochet, J.-C.
Institutions:	Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain
Subject:	TAXATION \| PUBLIC POLICY \| GOVERNMENT

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Series:	Papers.
Type of publication:	Book / Working Paper
Notes:	25 pages
Classification:	H21 - Efficiency; Optimal Taxation ; H22 - Incidence
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005669227