Imposición óptima: un panorama introductorio

Salvador López
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Salvador López: Profesor titular. Departamento de Economía Aplicada, Universidad Autónoma de Barcelona

EKONOMIAZ. Revista vasca de Economía, 1997, vol. 38, issue 02, 12-35

Abstract: This article sets out a synthesis of the theory of optimum taxation in closed economies. Four problems are analysed: first, aspects of efficiency (Ramsey´s rule) and equity (Ramsey´s rule with various individuals) of indirect taxation; second, optimum income taxation based on Mirrlees; third, the combination of both taxes analysed for the first time by Atkinson and Stiglitz; and fourth some implications of tax evasion in the optimum taxation formulae, especially the adaptation of Ramsey¿s rule to tax evasion by companies, proposed by Cremer and Gahvari.

Keywords: Imposición óptima; impuestos directos; impuestos indirectos; evasion fiscal (search for similar items in EconPapers)
JEL-codes: H21 H24 H26 (search for similar items in EconPapers)
Date: 1997
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