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The Need for Tax Simplification – A Challenge and an Opportunity
The Need for Tax Simplification A Challenge an Opportunity
2014/8/5
According.to.Benjamin.Franklin,.taxation.was.an.absolute.certainty.in.this.world..Taxation.continues.to.be.an.inescapable.fact.of.life.in.our.modern.global.world..For.CGA-Canada.and.our.members.–.busi...
Optimal Taxation According to Equality of Opportunity: A Microeconometric Simulation Analysis
Equality of opportunity equality of outcome labour supply optimal income taxation
2014/6/25
The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework for analysing optimal income taxation. EOp optimal tax rules seek t...