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On Tax Reform

Author

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  • W. Erwin Diewert

Abstract

Systems of business and personal taxation in most Western economies are not efficient. The paper discusses efficiency losses due to (1) tariffs and sales taxes; (2) the nonneutral treatment of business durable inputs; (3) differential rates of business income taxation; and (4) the taxation of interest. Estimates of the possible magnitudes of the various efficiency losses are derived. The second part of the paper outlines the elements of an efficient system of taxation. A feature of the proposed system is that most workers would not have to file tax returns.

Suggested Citation

  • W. Erwin Diewert, 1988. "On Tax Reform," Canadian Journal of Economics, Canadian Economics Association, vol. 21(1), pages 1-40, February.
    • Handle: RePEc:cje:issued:v:21:y:1988:i:1:p:1-40
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    Cited by:

    1. Lefebvre, Pierre & Mayer, Francine, 1990. "Une taxe nationale de vente doit-elle exempter l’alimentation? Une réponse d’une analyse d’équilibre général dans le cas du Québec," L'Actualité Economique, Société Canadienne de Science Economique, vol. 66(1), pages 31-49, mars.
    2. Lise, Jeremy & Seitz, Shannon & Smith, Jeffrey A., 2003. "Equilibrium Policy Experiments and the Evaluation of Social Programs," IZA Discussion Papers 758, Institute of Labor Economics (IZA).

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