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A Theory of Commodity Tax Reform under Revenue Constraint

  • Tatsuo Hatta

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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File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/j.1468-5876.2004.t01-1-00272.x
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Article provided by Japanese Economic Association in its journal The Japanese Economic Review.

Volume (Year): 55 (2004)
Issue (Month): 1 ()
Pages: 1-16

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Handle: RePEc:bla:jecrev:v:55:y:2004:i:1:p:1-16
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  1. Sandmo, Agnar, 1976. "Optimal taxation : An introduction to the literature," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 37-54.
  2. Sah, Raaj Kumar, 1983. "How much redistribution is possible through commodity taxes?," Journal of Public Economics, Elsevier, vol. 20(1), pages 89-101, February.
  3. 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.
  4. Tatsuo Hatta & John Haltiwanger, 1984. "Tax Reform and Strong Substitutes," UCLA Economics Working Papers 315, UCLA Department of Economics.
  5. 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.
  6. 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.
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