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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References listed on IDEAS
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- Sah, Raaj Kumar, 1983. "How much redistribution is possible through commodity taxes?," Journal of Public Economics, Elsevier, vol. 20(1), pages 89-101, February.
- Seki Asano & Takashi Fukushima, 2006. "Some Empirical Evidence On Demand System And Optimal Commodity Taxation," The Japanese Economic Review, Japanese Economic Association, vol. 57(1), pages 50-68.
- Jon Gruber & Emmanuel Saez, 2000.
"The Elasticity of Taxable Income: Evidence and Implications,"
NBER Working Papers
7512, National Bureau of Economic Research, Inc.
- Gruber, Jon & Saez, Emmanuel, 2002. "The elasticity of taxable income: evidence and implications," Journal of Public Economics, Elsevier, vol. 84(1), pages 1-32, April.
- 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.
- 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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