Optimal linear income tax with housing deduction

This paper generalizes the standard model of the optimal linear income tax to include housing deduction. Unlike previous literature, we start from a dynamic equilibrium model and examine the steady state equilibrium. We then analyze first order conditions for our linear tax structure. The discussion...

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Bibliographic Details
Main Author: Perrote Coste, Irene
Format: Article
Language:Spanish
Published: 1999
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=3142536
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