Dalamagas, Basil A.; Palaios, Panagiotis; Tantos, Stefanos - In: Economies : open access journal 7 (2019) 3/77, pp. 1-25
This paper attempts to extend the theoretical and empirical methodology employed in previous literature, by proposing a utility maximization process to estimate the optimal tax revenue from a sample of 30 countries. It is shown that an optimal tax system is defined solely by two crucial...
