000			01650nab#a2200277#c#4500
003			IEF
005			20180219152724.0
008			170420s2017 USA|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aGillitzer, Christian _962353
245			_aA characteristics approach to optimal taxation _b line drawing and tax - driven product innovation _c Christian Gillitzer, Henrik Jacobsen Kleven, Joel Slemrod
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Bibliografía. Conclusión.
650		4	_aTIPOS DE GRAVAMEN _948570
650		4	_aIMPUESTOS _947460
650		4	_aIMPOSICION OPTIMA _97978
650		4	_aSISTEMA FISCAL _948426
520			_aReal-world tax legislation assigns goods to different categories of tax rates on the basis ofobservable characteristics, allowing the tax systemto handle a constantly evolving set ofavailable goods. We recast the theory of optimal taxation in the language of characteristics,and we show how to optimally draw lines that delineate tax-rate regimes. Such lines areassociated withnotches in tax liability as a function of characteristics, creating incentivesto introduce goods with new combinations of characteristics in order to reduce tax liability.With a restricted set of tax instruments, such notches are in general part of the second-bestoptimal tax system.
700	1		_aKleven, Henrik Jacobsen _935790
700	1		_aSlemrod, Joel B. _941518
773	0		_tThe Scandinavian Journal of Economics _w34704 _gv. 119, n. 2, 2017, p. 240-267
942			_cART
942			_z147797
999			_c26310 _d26310