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Tax Reform and Strong Substitutes

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  • Hatta, Tatsuo
  • Haltiwanger, John

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  • 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 303-315, June.
    • Handle: RePEc:ier:iecrev:v:27:y:1986:i:2:p:303-15
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    References listed on IDEAS

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    1. R. G. Lipsey & Kelvin Lancaster, 1956. "The General Theory of Second Best," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 24(1), pages 11-32.
    2. Guesnerie, Roger, 1977. "On the direction of tax reform," Journal of Public Economics, Elsevier, vol. 7(2), pages 179-202, April.
    3. W. J. Corlett & D. C. Hague, 1953. "Complementarity and the Excess Burden of Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 21(1), pages 21-30.
    4. Sadka, Efraim, 1977. "A theorem on uniform taxation," Journal of Public Economics, Elsevier, vol. 7(3), pages 387-391, June.
    5. Peter A. Diamond & J. A. Mirrlees, 1968. "Optimal Taxation and Public Production," Working papers 22, Massachusetts Institute of Technology (MIT), Department of Economics.
    6. Hatta, Tatsuo, 1986. "Welfare effects of changing commodity tax rates toward uniformity," Journal of Public Economics, Elsevier, vol. 29(1), pages 99-112, February.
    7. Newman, Peter, 1982. "Mirrored Pairs of Optimization Problems," Economica, London School of Economics and Political Science, vol. 49(194), pages 109-119, May.
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    Citations

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    Cited by:

    1. 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, March.
    2. Takumi Haibara, 2022. "A note on pollution and reforms of domestic and trade taxes toward uniformity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(1), pages 201-214, February.
    3. Emran, M. Shahe & Stiglitz, Joseph E., 2005. "On selective indirect tax reform in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 599-623, April.

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