Measuring tax efficiency : a tax optimality index

Please use this identifier to cite or link to this item: http://dspace.mediu.edu.my:8181/xmlui/handle/10419/18875

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DC Field	Value	Language
dc.creator	Raimondos-Møller, Pascalis	-
dc.creator	Woodland, Alan D.	-
dc.date	2004	-
dc.date.accessioned	2013-10-16T07:01:46Z	-
dc.date.available	2013-10-16T07:01:46Z	-
dc.date.issued	2013-10-16	-
dc.identifier	http://hdl.handle.net/10419/18875	-
dc.identifier	ppn:393235998	-
dc.identifier.uri	http://koha.mediu.edu.my:8181/xmlui/handle/10419/18875	-
dc.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.	-
dc.language	eng	-
dc.relation	CESifo working papers 1236	-
dc.rights	http://www.econstor.eu/dspace/Nutzungsbedingungen	-
dc.subject	H41	-
dc.subject	H21	-
dc.subject	ddc:330	-
dc.subject	tax optimality index	-
dc.subject	excess burden	-
dc.subject	distance function	-
dc.subject	Steuertheorie	-
dc.subject	Optimale Besteuerung	-
dc.subject	Excess Burden	-
dc.subject	Theorie	-
dc.title	Measuring tax efficiency : a tax optimality index	-
dc.type	doc-type:workingPaper	-
Appears in Collections:	EconStor

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