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DC Field | Value | Language |
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dc.creator | Raimondos-Møller, Pascalis | - |
dc.creator | Woodland, Alan D. | - |
dc.date | 2004 | - |
dc.date.accessioned | 2013-10-16T07:01:46Z | - |
dc.date.available | 2013-10-16T07:01:46Z | - |
dc.date.issued | 2013-10-16 | - |
dc.identifier | http://hdl.handle.net/10419/18875 | - |
dc.identifier | ppn:393235998 | - |
dc.identifier.uri | http://koha.mediu.edu.my:8181/xmlui/handle/10419/18875 | - |
dc.description | This paper introduces an index of tax optimality that measures the distance of a current tax structure from the optimal tax structure in the presence of public goods. In doing so, we derive a [0, 1] number that reveals immediately how far the current tax configuration is from the optimal one and, thereby, the degree of efficiency of a tax system. We call this number the Tax Optimality Index. We show how the basic method can be altered in order to derive a revenue equivalent uniform tax, which measures the size of the public sector. A numerical example is used to illustrate the method developed. | - |
dc.language | eng | - |
dc.relation | CESifo working papers 1236 | - |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | - |
dc.subject | H41 | - |
dc.subject | H21 | - |
dc.subject | ddc:330 | - |
dc.subject | tax optimality index | - |
dc.subject | excess burden | - |
dc.subject | distance function | - |
dc.subject | Steuertheorie | - |
dc.subject | Optimale Besteuerung | - |
dc.subject | Excess Burden | - |
dc.subject | Theorie | - |
dc.title | Measuring tax efficiency : a tax optimality index | - |
dc.type | doc-type:workingPaper | - |
Appears in Collections: | EconStor |
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