Valuing the Right to Tax Incomes An Options Pricing Approach
This paper uses options pricing techniques to estimate the value of the government’s tax claim on household or business incomes. It treats the annual tax claim as a European call option on taxable income (a European call is an option that can be exercised at its expiration date and not before). The...
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| Formato: | Capítulo de libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
1996.
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| Colección: | OECD Economics Department Working Papers,
no.160. |
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705953006719 |
