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Information × Registration Number 2121U002123, Article popup.category Стаття Title popup.author popup.publication 01-01-2021 popup.source_user Сумський державний університет popup.source https://essuir.sumdu.edu.ua/handle/123456789/86691 popup.publisher Sumy State University Description This paper will cover an overview of Optimal Tax Theory with a special emphasis on the benefits and drawbacks of a Lump Sum Tax. Covering the work of Ramsey (1927), Mirrlees and Diamond (1971a, b), Slemrod and Yitzhaki (1996), Samuelson (1954), Lindahl (1919, 1958) and others, the paper compares and contrasts the foundational works in Optimal Tax Theory on a Lump Sum Tax with more recent literature. popup.nrat_date 2025-03-24 Close