【税制のデザインと改革】
Design and Reform of Taxation Policy 1993rd ed.(Financial and Monetary Policy Studies Vol.25) H X, 210 p. 92
Galeotti, P.,
Marrelli, Massimo
編
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在庫状況
海外在庫有り
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お届け予定日
1ヶ月
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価格
\26,865(税込)
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発行年月 |
1992年11月 |
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出版社/提供元 |
Springer Netherlands |
出版国 |
オランダ |
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言語 |
英語 |
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媒体 |
冊子 |
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装丁 |
hardcover |
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ページ数/巻数 |
X, 210 p. |
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ジャンル |
洋書/社会科学/経済学/公共経済学 |
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ISBN |
9780792320166 |
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商品コード |
0209229606 |
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本の性格 |
学術書 |
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商品URL | https://kw.maruzen.co.jp/ims/itemDetail.html?itmCd=0209229606 |
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内容
G. Galeotti* and M. Marrelli** *Universita di Perugia **Universita di Napoli 1. The economic analysis of optimal taxation has permitted considerable steps to be taken towards the understanding of a number of problems: the appropriate degree of progression, the balance between different taxes, the equity-efficiency trade-off etc .. Though at times considered as abstract and of little use in policy design, the issues it addresses are real ones and very much on the agenda of many countries. As usual in scientific debate, criticisms have contributed to the correct understanding of the theoretical problems involved and made clear that, at the present state of the art, definitive conclusions may be premature. A first well-taken criticism addresses the assumption, underlying optimal taxation models, of a competitive economy with perfect information on the part of individual agents and full market clearing. Once we leave the Arrow-Debreu world, it is no longer necessarily the case that taxes and transfers introduce distortions on otherwise efficient allocations.