Selim, Sheikh - Institut für Weltwirtschaft (IfW) - 2007
The Ramsey approach to optimal taxation and Ramsey tax rules have amassed substance in economic theory. However, they … designing tax policy. It presents some recent tax reforms in the US and in the UK that have closely, if not completely, followed … are often criticized on grounds of practicality, fairness, feasibility and some other aspects of designing actual tax …