Equilibrio general y tributación óptima

Rolf R. Mantel

Equilibrio general y tributación óptima

Authors

Rolf R. Mantel

Keywords:

equilibrio económico, tributación

Abstract

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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Published

1983-12-30

How to Cite

Mantel, . R. R. (1983). Equilibrio general y tributación óptima. Económica, 29(2-3), p. 135–151. Retrieved from https://revistas.unlp.edu.ar/Economica/article/view/7994

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Issue

Vol. 29 No. 2-3 (1983)

Section

Articles

License

The material published in the journal is distributed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) license. This license requires proper credit to be given, a link to the license to be provided, and changes to be indicated. It does not permit commercial use of the work, and if the work is remixed, transformed, or otherwise modified, distribution of such modification is not allowed.