Does Old Capital Matter for Implementing a Pareto-Improving Tax Reform?  

Oleh:

Gaube, Thomas ; Schwager, Robert

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Public Finance Review vol. 32 no. 2 (Mar. 2004), page 200-231.
Topik: consumption tax; income tax; intergenerational redistribution; transition
Fulltext: 220PFR322.pdf (97.95KB)

Isi artikel

Is it possible to replace the income tax by a consumption tax or a wage tax such that (1) a dynamic (intergenerational) Pareto improvement is obtained and (2) only the information available from enforcing the income tax is used? In this article, it is shown that such a transition is feasible if and only if in a static setting, the consumption or wage tax induces less distortions than the income tax.

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