В статье в ретроспективно-историческом плане рассматривается зарождение представлений и развитие теории о налогах в контексте эволюции практики и систем...

We introduce cross-border shopping and indirect tax competition into a model of optimal taxation. The Atkinson-Stiglitz result that indirect taxation cannot improve the effciency of information-constrained tax-transfer policies, and that indirect taxes should not be differentiated across goods,...

We introduce cross-border shopping and indirect tax competition into a model of optimal taxation. The Atkinson-Stiglitz result that indirect taxation cannot improve the efficiency of information-constrained tax-transfer policies, and that indirect taxes should not be differentiated across goods,...

In the last decades, economic theory and practice revealed numerous situations in which the success of the economy was linked not only to radical reforms, but also to the valuation of the border zones between economic, social and political subsystems, where there are periods of time in which the...