на главную поиск contacts

Optimal Tax Rates and Tax Design during Systemic Reform

Опубликовано на портале: 14-03-2005
Journal of Public Economics. 1997.  Vol. 63. No. 2. P. 177-206. 
Budgets in Eastern Europe are under strain as taxes are reformed and receipts fall. Should expenditure be maintained or should personal taxes be cut? This paper asks how optimal tax rates might respond to a transition in which the government becomes less averse to inequality, but the inequality in skills increases. These are roughly offsetting and less important than falling enterprise revenue and the decline in the efficiency of personal taxation, both of which cause a sharp fall in optimal transfers. Tax design consists of balancing the differing inefficiencies of incompleteness in indirect tax coverage against evasion-prone direct taxes.

текст статьи в формате pdf на сайте IDEAS:
Ключевые слова

См. также:
М.И. Воейков
TERRA ECONOMICUS. 2012.  Т. 10. № 2. С. 54-65. 
Jeremy S.S. Edwards
CESifo Working Papers. 2001.  No. 544.
Михаил Григорьевич Завельский
Экономическая наука современной России. 1999.  № 2. С. 94-106. 
Владимир Самуилович Занадворов, Марина Григорьевна Колосницына
Людмила Александровна Аносова
Экономическая наука современной России. 1999.  № 1. С. 102-106. 
Ирина Викторовна Запатрина
Экономическая наука современной России. 2012.  № 1. С. 31-49. 
Howard Oxley, Maitland MacFarlan
OECD Working Papers. 1994.