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What Is an "Optimal'"Tax System?

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  • Alm, James

Abstract

Argues that previous attempts to derive an "optimal tax system" are largely irrelevant to practical tax design, because they typically ignore a range of considerations reflecting fiscal and societal institutions that are essential elements in the normative and positive analysis of taxation.

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Bibliographic Info

Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 49 (1996)
Issue (Month): 1 (March Citation: 49 National Tax Journal 117-33 (March 1996))
Pages: 117-33

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Handle: RePEc:ntj:journl:v:49:y:1996:i:no._1:p:117-33

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References

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  1. Louis Kaplow, 1991. "Optimal Taxation with Costly Enforcement and Evasion," NBER Working Papers 2996, National Bureau of Economic Research, Inc.
  2. Mayshar, Joram, 1991. " Taxation with Costly Administration," Scandinavian Journal of Economics, Wiley Blackwell, vol. 93(1), pages 75-88.
  3. Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-73, August.
  4. Cremer, Helmuth & Gahvari, Firouz, 1993. "Tax evasion and optimal commodity taxation," Journal of Public Economics, Elsevier, vol. 50(2), pages 261-275, February.
  5. Wilson, John Douglas, 1989. "On the Optimal Tax Base for Commodity Taxation," American Economic Review, American Economic Association, vol. 79(5), pages 1196-1206, December.
  6. Slemrod, Joel, 1990. "Optimal Taxation and Optimal Tax Systems," Journal of Economic Perspectives, American Economic Association, vol. 4(1), pages 157-78, Winter.
  7. Louis Kaplow, 1989. "Horizontal Equity: Measures in Search of a Principle," NBER Working Papers 1679, National Bureau of Economic Research, Inc.
  8. Mark M. Pitt & Joel Slemrod, 1991. "The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns," NBER Working Papers 2526, National Bureau of Economic Research, Inc.
  9. Kesselman, Jonathan R., 1989. "Income tax evasion : An intersectoral analysis," Journal of Public Economics, Elsevier, vol. 38(2), pages 137-182, March.
  10. Erard, Brian, 1993. "Taxation with representation : An analysis of the role of tax practitioners in tax compliance," Journal of Public Economics, Elsevier, vol. 52(2), pages 163-197, September.
  11. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
  12. Kaplow, Louis, 1989. "Horizontal Equity: Measures in Search of a Principle," National Tax Journal, National Tax Association, vol. 42(2), pages 139-54, June Cita.
  13. Joel Slemrod & Shlomo Yitzhaki, 1985. "The Optimal Size of a Tax Collection Agency," NBER Working Papers 1759, National Bureau of Economic Research, Inc.
  14. Alm, James & Bahl, Roy & Murray, Matthew N., 1993. "Audit selection and income tax underreporting in the tax compliance game," Journal of Development Economics, Elsevier, vol. 42(1), pages 1-33, October.
  15. Sandmo, Agnar, 1981. "Income tax evasion, labour supply, and the equity--efficiency tradeoff," Journal of Public Economics, Elsevier, vol. 16(3), pages 265-288, December.
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Citations

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Cited by:
  1. Stéphane Gauthier, 2013. "Optimal tax base with administrative fixed costs," International Tax and Public Finance, Springer, vol. 20(6), pages 961-973, December.
  2. Aurélien Beleau, 2013. "Théorie de la taxation optimale et politique de stabilisation : une incompatibilité théorique ?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00880922, HAL.
  3. Goode, Richard, 1997. "The National Tax Journal in 1948-50 and 1994-96," National Tax Journal, National Tax Association, vol. 50(4), pages 707-18, December .
  4. Kaplow, Louis, 1996. "How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax," National Tax Journal, National Tax Association, vol. 49(1), pages 135-50, March Cit.
  5. Kalina Koleva & Jean-Marie Monnier, 2006. "La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal," Post-Print halshs-00118878, HAL.
  6. Aurélien Beleau, 2013. "Théorie de la taxation optimale et politique de stabilisation : une incompatibilité théorique ?," Documents de travail du Centre d'Economie de la Sorbonne 13059, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  7. Engen, Eric M. & Skinner, Jonathan, 1996. "Taxation and Economic Growth," National Tax Journal, National Tax Association, vol. 49(4), pages 617-42, December .

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