کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
970365 1479496 2006 20 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Measuring tax efficiency: A tax optimality index
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
پیش نمایش صفحه اول مقاله
Measuring tax efficiency: A tax optimality index
چکیده انگلیسی

This paper introduces an index of tax optimality that measures the distance of some current tax structure from the optimal tax structure in the presence of public goods. This index is defined on the [0, 1] interval and measures the proportion of the optimal tax rates that will achieve the same welfare outcome as some arbitrarily given initial tax structure. We call this number the Tax Optimality Index. We also show how the basic methodology can be altered to derive a revenue equivalent uniform tax, which measures the tax burden implied by the public sector. A numerical example is used to illustrate the method developed, and extensions of the analysis to handle models with multiple households and nonlinear taxation structures are undertaken.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Public Economics - Volume 90, Issues 10–11, November 2006, Pages 1903–1922
نویسندگان
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