Tax Levels, Structures, and Reforms: Convergence or Persistence
نویسندگان
چکیده
منابع مشابه
Socially-Efficient Tax Reforms∗
We propose graphical methods to determine whether commodity-tax changes are “socially efficient”, in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. We also derive estimators of critical poverty lines and economic efficiency ratios which can be used to characterize socially-efficient tax reforms. The statistical properties of ...
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ژورنال
عنوان ژورنال: Theoretical Inquiries in Law
سال: 2010
ISSN: 1565-3404
DOI: 10.2202/1565-3404.1259