What Is an "Optimal'"Tax System?
Argues that previous attempts to derive an "optimal tax system" are largely irrelevant to practical tax design, because they typically ignore a range of considerations reflecting fiscal and societal institutions that are essential elements in the normative and positive analysis of taxation.
Year of publication: |
1996
|
---|---|
Authors: | Alm, James |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 49.1996, 1, p. 117-33
|
Publisher: |
National Tax Association - NTA |
Saved in:
freely available
Saved in favorites
Similar items by person
-
Designing Economic Instruments For The Environment In A Decentralized Fiscal System
Alm, James, (2007)
-
Uncertain Tax Policies, Individual Behavior, and Welfare.
Alm, James, (1988)
-
Globalization and state„local government finances
Alm, James,
- More ...