Browsing Eksterne publiseringer / International and Nordic Publications by Subject "Income taxation"
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Accounting for family background when designing optimal income taxes: a microeconometric simulation analysis
(Journal article; Peer reviewed, 2012)The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. Unlike ...