Direct Versus Indirect Taxation: The Design of the Tax Structure Revisited
نویسندگان
چکیده
منابع مشابه
The Design of Tax Structure: Direct versus Indirect Taxation*
The recent literature on optimal taxation may be seen as attempting to clarify the structure of the arguments advanced to support changes in the tax system, tracing the implications of taxes and quantifying (analytically) the trade-offs between the various objectives of tax policy. This literature has examined the optimal structure for particular types of taxation taken in isolation, such as th...
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This paper studies the optimal direct/indirect tax mix problem when individuals differ in several unobservable characteristics (productivity and endowments). It presents general expressions for the optimal commodity tax rates and proves that contrary to Atkinson and Stiglitz’s (1976) result, differential commodity taxation remains a useful instrument of tax policy even if preferences are separa...
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15 صفحه اولLegal Examination of the Terms of Taxation in Direct Tax Act
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ژورنال
عنوان ژورنال: International Economic Review
سال: 2001
ISSN: 0020-6598,1468-2354
DOI: 10.1111/1468-2354.00133