Concepedia

Optimal Taxation

Optimal Taxation is a theoretical framework in public economics that prescribes the design of tax systems to achieve the most efficient allocation of resources while balancing equity considerations, differing from alternative tax models by emphasizing the maximization of social welfare subject to economic constraints.

5.2K

Publications

335.4K

Citations

5.2K

Authors

1.7K

Institutions

Publications per year

2017–2026

636

Parents

Children

Publications

5.2K

Government Spending in a Simple Model of Endogeneous Growth

Robert J. Barro · Journal of Political Economy · 1990 · 6.3K citations · Full text

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A Rational Theory of the Size of Government

Allan H. Meltzer, Scott F. Richard · Journal of Political Economy · 1981 · 5.5K citations

, , +15

Income tax evasion: a theoretical analysis

Michael Allingham, Agnar Sandmo · Journal of Public Economics · 1972 · 4.9K citations

, , +9

An Exploration in the Theory of Optimum Income Taxation

James A. Mirrlees · The Review of Economic Studies · 1971 · 4.4K citations

, , +15

A Contribution to the Theory of Taxation

Frank Plumpton Ramsey · The Economic Journal · 1927 · 2.9K citations

, , +9

1–5 of 5.2K

Authors

5.2K

  1. JS
    Joel Slemrod

    University of Michigan, United States

    41 publications · 4.5K citations

    25

    h-index

  2. PP
    Pierre Pestieau

    University of Liège, Belgium

    45 publications · 2.1K citations

    25

    h-index

  3. RB
    Robin Boadway

    Queen's University, Canada

    34 publications · 2.3K citations

    24

    h-index

  4. HC
    Helmuth Cremer

    University of Liège, Belgium

    38 publications · 2.3K citations

    24

    h-index

  5. DF
    Don Fullerton

    University of Illinois Urbana-Champaign, United States

    31 publications · 2.6K citations

    24

    h-index

1–5 of 5.2K

Institutions

1.7K

  1. National Bureau of Economic Research

    Cambridge, United States

    73 h-index

    344 publications

    32.7K citations

  2. Ifo Institute for Economic Research

    Munich, Germany

    50 h-index

    309 publications

    11.1K citations

  3. University of California, Berkeley

    Berkeley, United States

    43 h-index

    100 publications

    18K citations

  4. Harvard University

    Cambridge, United States

    41 h-index

    97 publications

    16.7K citations

  5. Massachusetts Institute of Technology

    Cambridge, United States

    40 h-index

    79 publications

    9.9K citations

  6. University of Chicago

    Chicago, United States

    39 h-index

    87 publications

    7.9K citations

  7. Centre for Economic Policy Research

    London, United Kingdom

    39 h-index

    131 publications

    6.3K citations

  8. Princeton University

    Princeton, United States

    37 h-index

    72 publications

    8.2K citations

1–8 of 1.7K

Venues

  1. Journal of Public Economics

    454 publications · 45.7K citations

    105

    h-index

  2. American Economic Review

    114 publications · 22.9K citations

    61

    h-index

  3. SSRN Electronic Journal

    Repository · 529 publications · 17.2K citations

    60

    h-index

  4. Journal of Political Economy

    JPE · 89 publications · 23.2K citations

    51

    h-index

  5. The Review of Economic Studies

    74 publications · 14.7K citations

    48

    h-index

1–5