A Theory of Commodity Tax Reform under Revenue Constraint
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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Volume (Year): 55 (2004)
Issue (Month): 1 ()
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"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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"The elasticity of taxable income: evidence and implications,"
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- Sandmo, Agnar, 1976. "Optimal taxation : An introduction to the literature," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 37-54.
- Tatsuo Hatta & Yoshitomo Ogawa, 2003. "A Theory of Optimal Tariffs under a Revenue Constraint," CIRJE F-Series CIRJE-F-202, CIRJE, Faculty of Economics, University of Tokyo.
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