Towards a theory of the direct-indirect tax mix
AbstractDespite the fact that all developed economies levy broadly-based indirect taxes alongside direct taxes, little theory is devoted to explaining the direct-indirect tax mix. Our purpose is to show that if different taxes have different evasion characteristics, some optimal tax mix emerges naturally. Assuming that only income tax can be evaded and focusing on a two-class economy, we analyze the case for supplementing optimal(nonlinear) income taxation with commodity taxation, and we develop conditions under which the latter should or should not be uniform.
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Bibliographic InfoArticle provided by Elsevier in its journal Journal of Public Economics.
Volume (Year): 55 (1994)
Issue (Month): 1 (September)
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Web page: http://www.elsevier.com/locate/inca/505578
Other versions of this item:
- BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 1992. "Towards a theory of the direct-indirect tax mix," CORE Discussion Papers 1992026, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Boadway, R. & Marchand, M. & Pestieau, P., . "Towards a theory of the direct-indirect tax mix," CORE Discussion Papers RP -1110, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Robin Boadway & Maurice Marchand & Pierre Pestieau, 1992. "Towards a Theory of the Direct-Indirect Tax Mix," Working Papers 853, Queen's University, Department of Economics.
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
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- Haufler, Andreas & Schjelderup, Guttorm, 2004. "Tacit collusion and international commodity taxation," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 577-600, March.
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CIRANO Working Papers
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- Julien Daubanes & Pierre Lasserre, 2012. "Optimum Commodity Taxation with a Non-Renewable Resource," CIRANO Working Papers 2012s-04, CIRANO.
- DAUBANES, Julien & LASSERRE, Pierre, 2011. "Optimum Commodity Taxation with a Non-Renewable Resource," Cahiers de recherche 03-2011, Centre interuniversitaire de recherche en économie quantitative, CIREQ.
- Belan, Pascal & Gauthier, Stéphane & Laroque, Guy, 2008.
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Elsevier, vol. 92(7), pages 1738-1750, July.
- Pascal Belan & Stéphane Gauthier & Guy Laroque, 2008. "Optimal grouping of commodities for indirect taxation," Post-Print hal-00731151, HAL.
- Blomquist, Sören & Christiansen, Vidar & Micheletto, Luca, 2011. "Public provision of private goods, self-selection and income tax avoidance," Working Paper Series, Center for Fiscal Studies 2011:6, Uppsala University, Department of Economics.
- Balestrino, Alessandro, 2010. "Tax avoidance and the endogenous formation of social norms," The Journal of Socio-Economics, Elsevier, vol. 39(5), pages 601-609, October.
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