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Theory and Policy: A Comment on Dixit and on Current Tax Theory

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  • Vito Tanzi

    (International Monetary Fund)

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    Abstract

    In a recent paper Avinash Dixit criticized the argument that when collection lags characterize tax systems, recourse to inflationary finance should be minimized. He argued that, in such cases, rather than minimizing recourse to inflationary finance, the rates of the commodity taxes should be adjusted to maintain them at an optimal level and, thus, to minimize welfare cost. This paper shows that the requirements for following Dixit's policy prescription are almost impossible to meet. The paper argues that tax theorists should pay more attention to the constraints under which tax reforms are made.

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    Bibliographic Info

    Article provided by Palgrave Macmillan in its journal Staff Papers - International Monetary Fund.

    Volume (Year): 39 (1992)
    Issue (Month): 4 (December)
    Pages: 957-966

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    Handle: RePEc:pal:imfstp:v:39:y:1992:i:4:p:957-966

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    Cited by:
    1. Kopczuk, Wojciech & Marion, Justin & Muehlegger, Erich & Slemrod, Joel, 2013. "Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes," Working Paper Series rwp13-027, Harvard University, John F. Kennedy School of Government.
    2. Stefano Battilossi, 2003. "Capital Mobility And Financial Repression In Italy, 1960-1990: A Public Finance Perspective," Working Papers in Economic History wh030602, Universidad Carlos III, Departamento de Historia Económica e Instituciones.
    3. repec:hal:journl:halshs-00195354 is not listed on IDEAS

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