Measuring tax efficiency: A tax optimality index
نویسندگان
چکیده
منابع مشابه
Measuring Tax Efficiency: A Tax Optimality Index
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. 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....
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ژورنال
عنوان ژورنال: Journal of Public Economics
سال: 2006
ISSN: 0047-2727
DOI: 10.1016/j.jpubeco.2005.12.003