IDEAS home Printed from https://ideas.repec.org/h/wsi/wschap/9789811205149_0001.html
   My bibliography  Save this book chapter

Implementing Tax Reform

In: TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow

Author

Listed:
  • George Zodrow

Abstract

The implementation of unanticipated changes in the tax structure results in essentially arbitrary redistributions of income. If the government is concerned about inducing such redistributions, the method of implementing tax reform is crucial; specifically, the redistributions can be reduced by altering the timing and extent of enactment of reform — postponing, phasing-in, or partially enacting the tax reform measure — at the cost of reducing the efficiency gains which would be obtained with immediate full enactment. The analysis indicates that, under fairly plausible conditions, immediate partial enactment is the optimal reform implementation policy; numerical simulations suggest that such a policy can significantly increase the social welfare gain obtained with postponed full enactment.

Suggested Citation

  • George Zodrow, 2019. "Implementing Tax Reform," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 1, pages 3-32, World Scientific Publishing Co. Pte. Ltd..
  • Handle: RePEc:wsi:wschap:9789811205149_0001
    as

    Download full text from publisher

    File URL: https://www.worldscientific.com/doi/pdf/10.1142/9789811205149_0001
    Download Restriction: Ebook Access is available upon purchase.

    File URL: https://www.worldscientific.com/doi/abs/10.1142/9789811205149_0001
    Download Restriction: Ebook Access is available upon purchase.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wsi:wschap:9789811205149_0001. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tai Tone Lim (email available below). General contact details of provider: http://www.worldscientific.com/page/worldscibooks .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.