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On Tax Reform

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  • W. Erwin Diewert

Abstract

Systems of business and personal taxation in most Western economies are not efficient. The paper discusses efficiency losses due to (1) tariffs and sales taxes; (2) the nonneutral treatment of business durable inputs; (3) differential rates of business income taxation; and (4) the taxation of interest. Estimates of the possible magnitudes of the various efficiency losses are derived. The second part of the paper outlines the elements of an efficient system of taxation. A feature of the proposed system is that most workers would not have to file tax returns.

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Bibliographic Info

Article provided by Canadian Economics Association in its journal Canadian Journal of Economics.

Volume (Year): 21 (1988)
Issue (Month): 1 (February)
Pages: 1-40

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Handle: RePEc:cje:issued:v:21:y:1988:i:1:p:1-40

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Postal: Canadian Economics Association Prof. Steven Ambler, Secretary-Treasurer c/o Olivier Lebert, CEA/CJE/CPP Office C.P. 35006, 1221 Fleury Est Montréal, Québec, Canada H2C 3K4
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Cited by:
  1. Jeremy Lise & Shannon Seitz & Jeffrey Smith, 2003. "Equilibrium Policy Experiments and the Evaluation of Social Programs," University of Western Ontario, CIBC Centre for Human Capital and Productivity Working Papers, University of Western Ontario, CIBC Centre for Human Capital and Productivity 20032, University of Western Ontario, CIBC Centre for Human Capital and Productivity.
  2. Lefebvre, Pierre & Mayer, Francine, 1990. "Une taxe nationale de vente doit-elle exempter l’alimentation? Une réponse d’une analyse d’équilibre général dans le cas du Québec," L'Actualité Economique, Société Canadienne de Science Economique, Société Canadienne de Science Economique, vol. 66(1), pages 31-49, mars.

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