The existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries. We examine the determinants of optimal redistributive policies in the context of a developing country that can...

This paper examines public good provision and tax policy — optimal non-linear income taxation and linear commodity taxation — when the government departs from purely welfarist objective function and seeks to minimise poverty. This assumption reflects much policy discussion and may help...