Title: From the optimal tax to the optimal tax system on income
Abstract: Historical considerations. Desirable characteristics of taxes. The ability to pay, the basis of taxation and the tax incidence. The optimal income tax in the real world. Genesis of the flat tax. Application of the flat tax around the world. The Italian experience. From optimal income tax to optimal income tax system. Tax evasion. Optimal tax systems and the technology of tax collection and administration.
Publication Year: 2016
Publication Date: 2016-07-25
Language: en
Type: dissertation
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