Reinterpreting the Frisch parameter in the field of personal taxation

  1. Faíña, José Andrés
  2. López-Rodríguez, Jesús
  3. Varela-Candamio, Laura
Book:
XX Encuentro Economía Pública: estado del bienestar. Sostenibilidad y reformas

Publisher: Universidad de Sevilla

ISBN: 978-84-695-6945-0

Year of publication: 2013

Pages: 5

Congress: Encuentro de Economía Pública (20. 2013. Sevilla)

Type: Conference paper

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Abstract

We give an objective meaning to the concept of taxable capacity and also establish a theoretical link between OTT and the proposals of Carter and Meade Reports, solving at the same time Kay�s (2008) criticism to both approaches.

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