Title: BLUEPRINTS AND PATHWAYS: THE SHIFTING FOUNDATIONS OF TAX REFORM
Abstract:Less than two decades ago, there was a broad consensus among economists concerned with the design and reform of tax systems. Today this consensus has broken down. The theory of equitable taxation has ...Less than two decades ago, there was a broad consensus among economists concerned with the design and reform of tax systems. Today this consensus has broken down. The theory of equitable taxation has been challenged by the competing theories of optimal taxation and fiscal exchange. The paper examines the analytical foundations of the three approaches and comments on their influence on recent reform proposals. Implications for tax policy and design are summarized in a set of tables. The paper also analyzes the second-best nature of partial tax reform and comments on the possibilities of a synthesis among traditions.Read More
Publication Year: 1985
Publication Date: 1985-12-01
Language: en
Type: article
Indexed In: ['crossref']
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Cited By Count: 26
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