Equilibrio general y tributación óptima
Keywords:
equilibrio económico, tributaciónAbstract
This essay analyses in detail the optimal tax system design. It is demostrated that a non-regressive tax system can be implemented completing income transferences and subsidies with proportional taxes to the purchase and sale of goods. It is also demostrated that in those cases in which such taxes are necessary to implement the social optimum, it cannot be a Pareto's optimum.
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