A Theory of Commodity Tax Reform under Revenue Constraint

Tatsuo Hatta

No CIRJE-F-269, CIRJE F-Series from CIRJE, Faculty of Economics, University of Tokyo

Abstract: Despite the development of the optimal taxation theory , few of the practicing tax economists question the traditional wisdom that making tax rates flat will lead to a more efficient tax system. Practicing tax economists seem to have an intuition that even if the uniform tax structure may not be the most efficient, it may be a close approximation. The present paper survey the literature that provides theoretical under-pinnings for the practitioner's intuition. Also, the paper simplifies the statements and proofs of theorems in literature.

Pages: 30 pages
Date: 2004-03
New Economics Papers: this item is included in nep-pub
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Citations: View citations in EconPapers (4)

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Journal Article: A Theory of Commodity Tax Reform under Revenue Constraint (2004)
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Persistent link: https://EconPapers.repec.org/RePEc:tky:fseres:2004cf269

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