In this paper, we conduct a theoretical analysis of the consumption and income taxes from the viewpoints of efficiency … consumption and income taxes is problematic from the viewpoints of both efficiency and equity and make policy recommendations that … will simultaneously improve both the efficiency and equity of Japan's tax system. …

In a recent contribution, H. Naito (1999) has shown that production efficiency may be violated in the optimum with non … efficiency does not hold in the optimum with (i) non-linear and (ii) linear income taxation provided that second best and first …

shows that the key result prevails, (i.e., that the tax function that ensures efficiency is locally flat) …

efficiency from changing the tax mix. The largest and clearest impact of changing the tax mix is on the distribution of income … Columbia, the majority voted to repeal a value added tax. The percentage voting for repeal was highest in the lowest income …

addition, for commodity tax reforms that do not eliminate or proportionally reduce differential taxation, a simple efficiency …

Most formal law and economic analysis evaluates legal rules solely on the basis of "efficiency." The prevailing … goals. The optimal redistributional program will involve a mixture of methods and deviations from efficiency in one domain …