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http://dspace.mediu.edu.my:8181/xmlui/handle/10419/18875| Title: | Measuring tax efficiency : a tax optimality index |
| Keywords: | H41 H21 ddc:330 tax optimality index excess burden distance function Steuertheorie Optimale Besteuerung Excess Burden Theorie |
| Issue Date: | 16-Oct-2013 |
| 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. |
| URI: | http://koha.mediu.edu.my:8181/xmlui/handle/10419/18875 |
| Other Identifiers: | http://hdl.handle.net/10419/18875 ppn:393235998 |
| Appears in Collections: | EconStor |
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