A Theory of Commodity Tax Reform under Revenue Constraint
AbstractDespite 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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Bibliographic InfoPaper provided by CIRJE, Faculty of Economics, University of Tokyo in its series CIRJE F-Series with number CIRJE-F-269.
Length: 30 pages
Date of creation: Mar 2004
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Other versions of this item:
- Tatsuo Hatta, 2004. "A Theory of Commodity Tax Reform under Revenue Constraint," The Japanese Economic Review, Japanese Economic Association, vol. 55(1), pages 1-16.
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- Charles Yuji Horioka & Shizuka Sekita, 2004. "An Assessment of Consumption and Income Taxes in Japan," ISER Discussion Paper 0624, Institute of Social and Economic Research, Osaka University.
- AHMED, Eatzat & JALIL, Abdul & IDREES, Muhammad, 2013. "Almost Ideal Demand System And Uniform Taxation In Pakistan: Econometric Evidences For Consumer Goods In Pakistan, 1984-2008," Applied Econometrics and International Development, Euro-American Association of Economic Development, vol. 13(2), pages 207-216.
- Charles Yuji Horioka & Shizuka Sekita, 2006.
"Tax Reform in Japan: The Case of Personal Taxes,"
ISER Discussion Paper
0660, Institute of Social and Economic Research, Osaka University.
- Yoshitomo Ogawa, 2007. "The optimal commodity tax structure in a four-good model," International Tax and Public Finance, Springer, vol. 14(6), pages 657-671, December.
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