Reinterpreting the Frisch parameter in the field of personal taxation: A link between taxable capacity and social marginal utility in Optimal Taxation

Andrés Faíña, Jesus Lopez-Rodriguez and Laura Varela-Candamio

Economics Letters, 2013, vol. 118, issue 1, 81-83

Abstract: We give an objective meaning to the concept of taxable capacity and establish a theoretical link between Optimal Taxation Theory (OTT) and the proposals of the Carter and Meade Reports, solving at the same time Kay’s (2008) criticism to both approaches.

Keywords: Frisch parameter; Taxable capacity; Social marginal utility; Optimal taxation (search for similar items in EconPapers)
JEL-codes: D63 H21 H24 H30 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:118:y:2013:i:1:p:81-83

DOI: 10.1016/j.econlet.2012.09.030

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