Optimal Tax Theory: A Synthesis

James A. Mirrlees

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Economic and Fiscal Studies Corporate Taxation and Avoidance Fiscal Policy and Economic Growth

Abstract

Abstract 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.

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