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Preferences, Tax Structure and Tax Reform, Theory and Evidence

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  • Shlomo Maital

Abstract

When the structure of tax revenues - the proportion of revenues earned by income, consumption and wealth taxes - is treated as a pure public good, a useful framework emerges for analyzing interrelationships among taxpayers' preferences, tax structure and tax reform. The 'optimal' tax structure is defined and used to outline several conjectures about the current shift from direct to indirect taxation, evident particularly in Europe. The structure of the U.S. tax system is shown to have changed little in the past two decades. In contrast, interview surveys over the past thirty years indicate a longstanding shift in taxpayers' preferences towards indirect taxation. Implications are drawn for tax reform.

Suggested Citation

  • Shlomo Maital, 1973. "Preferences, Tax Structure and Tax Reform, Theory and Evidence," Working Paper 124, Economics Department, Queen's University.
    • Handle: RePEc:qed:wpaper:124
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