A note on taxation, incentives and risk sharing (Q761230)
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scientific article
| Language | Label | Description | Also known as |
|---|---|---|---|
| English | A note on taxation, incentives and risk sharing |
scientific article |
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A note on taxation, incentives and risk sharing (English)
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1985
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The necessary and sufficient conditions for a tax system to guarantee the consistency of private and public evaluation of risky projects are derived. A stochastic dominance approach is used.
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incentives
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risk aversion
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tax system
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risky projects
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stochastic dominance
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