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picture1_C 585476 L 3 K Wps2015 2


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File: C 585476 L 3 K Wps2015 2
Uppsala Faculty of Law Working Paper 2015:2 Tax policy, economic efficiency and the principle of neutrality from a legal and economic perspective Lena Hiort af Ornas Leijon Abstract Different tax ...

icon picture PDF Filetype PDF | Posted on 02 Jan 2023 | 2 years ago
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...Uppsala faculty of law working paper tax policy economic efficiency and the principle neutrality from a legal perspective lena hiort af ornas leijon abstract different systems are often to greater or lesser extent de signed according economist adam smith s maxims regarding good taxes one these could be described as this discusses criteria evaluates possible interaction between fiscal effi ciency assessed eco nomic can defined creating possibilities for par ties act towards most efficient mutually beneficial outcome ought derived theory based on is non distortive thus economically an indi cation when payers adjust their behav iour investments financing consumption work lei sure in response rules obviously aim not applicable pigeouvian since have objective affect behaviour balance inef ficient market certain examples differences treatment presumably affecting fur ther discussed doctoral candidate university box se jur uu available at http diva portal org contents introduction analysis ec...
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