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Theory and Policy

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  • Vito Tanzi
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    Abstract

    In a recent paper Professor Dixit criticized the argument that when collection lags characterize tax systems, recourse to inflationary finance should be minimized. He argued that, in such case, 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 costs. This paper shows that the requirements for following Dixit’s policy prescription are almost impossible to meet. The paper argues that more attention should be paid by tax theorists to the constraints under which tax reforms are made.

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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Working Papers with number 92/15.

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    Length: 12
    Date of creation: 01 Feb 1992
    Date of revision:
    Handle: RePEc:imf:imfwpa:92/15

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    Related research

    Keywords: Taxation; inflation; tax rates; rate of inflation; public finance; tax reform; tax revenue; inflation tax; inflation rates; inflation rate; tax systems; tax policy; tax system; tax administration; tax evasion; high inflation; tax reforms; tax liability; rates of inflation; taxes on labor; real value; government spending; fiscal constitution; tax design; monetary growth rates; fiscal affairs; relatively high rates of inflation; revenue collection; tax structure; higher rate of inflation; tax burden; high rates of inflation; tax reduction; tax] revenue; fiscal affairs department; inflation tax rate;

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    Cited by:
    1. repec:hal:journl:halshs-00195354 is not listed on IDEAS
    2. Joel Slemrod & Shlomo Yitzhaki, 2000. "Tax Avoidance, Evasion, and Administration," NBER Working Papers 7473, National Bureau of Economic Research, Inc.
    3. Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques r05050, Université Panthéon-Sorbonne (Paris 1).

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