| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP4566 |
| DP4566 Measuring Tax Efficiency: A Tax Optimality Index | |
| Alan D Woodland; Pascalis Raimondos | |
| 发表日期 | 2004-08-23 |
| 出版年 | 2004 |
| 语种 | 英语 |
| 摘要 | 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. 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. |
| 主题 | Public Economics |
| 关键词 | Tax optimality index Excess burden Distance function |
| URL | https://cepr.org/publications/dp4566 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/533484 |
| 推荐引用方式 GB/T 7714 | Alan D Woodland,Pascalis Raimondos. DP4566 Measuring Tax Efficiency: A Tax Optimality Index. 2004. |
| 条目包含的文件 | 条目无相关文件。 | |||||
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
