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Welfare, Incentives, and Taxation$
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James Mirrlees

Print publication date: 2006

Print ISBN-13: 9780198295211

Published to Oxford Scholarship Online: October 2011

DOI: 10.1093/acprof:oso/9780198295211.001.0001

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Optimal Tax Theory: A Synthesis

Optimal Tax Theory: A Synthesis

Chapter:
(p.229) 10 Optimal Tax Theory: A Synthesis
Source:
Welfare, Incentives, and Taxation
Author(s):

James A. Mirrlees

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198295211.003.0011

This chapter discusses and unifies some uncoordinated parts of the theory of optimal taxation. It includes a discussion on the development of methods of analysis that can be quickly and easily applied to all kinds of optimal tax problems. The analysis does not include minor points of rigour, and a number of important details are treated in depth.

Keywords:   optimal taxation, optimal tax, rigour

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