Despite the development of the optimal taxation theory , few of the practicing tax economists question the traditional wisdom that making tax rates flat will lead to a more efficient tax system. Practicing tax economists seem to have an intuition that even if the uniform tax structure may not be the most efficient, it may be a close approximation. The present paper survey the literature that provides theoretical under-pinnings for the practitioner's intuition. Also, the paper simplifies the statements and proofs of theorems in literature.
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Paper provided by CIRJE, Faculty of Economics, University of Tokyo in its series CIRJE F-Series with number
CIRJE-F-269.
References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
Hatta, Tatsuo & Haltiwanger, John, 1986.
"Tax Reform and Strong Substitutes,"
International Economic Review,
Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 27(2), pages 303-15, June.
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