| 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 |
|