Tax Reform

Toshihiro Ihori
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Toshihiro Ihori: National Gradual Institute for Policy Studies

Chapter 9 in Principles of Public Finance, 2017, pp 229-265 from Springer

Abstract: Abstract The theoretical literature on tax reform discusses a desirable tax system that assures the required revenue when multiple taxes are available. First, let us compare labor income tax and interest income tax with the equal revenue requirement.

Keywords: Comprehensive income; Expenditure tax; Optimal taxation; Ramsey rule; Inverse elasticity proposition; Uniform tax rate proposition; Heterogeneous households; Tax reform; Equivalence theorem between consumption and labor income taxes; Timing effect of taxation (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sptchp:978-981-10-2389-7_9

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DOI: 10.1007/978-981-10-2389-7_9

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