Alternative approaches to tax reform

Takumi Haibara

Economics Letters, 2012, vol. 117, issue 2, 408-410

Abstract: This paper shows that a consumption-neutral tax reform is a promising alternative to a revenue-neutral tax reform when the distortions introduced by tax hikes are very large and when governments seek revenues in the course of tax changes.

Keywords: Consumption-neutral tax reform; Revenue-neutral tax reform; Welfare (search for similar items in EconPapers)
JEL-codes: H21 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:117:y:2012:i:2:p:408-410

DOI: 10.1016/j.econlet.2012.06.030

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