The Avoidable Excess Burden of Broad-Based U.S. Taxes  

Oleh:

Tideman, T. Nicolaus

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Public Finance Review vol. 30 no. 5 (Sep. 2002), page 416-441.
Fulltext: 416PFR305.pdf (165.77KB)

Isi artikel

The excess burden of taxes can be reduced by shifting taxes from labor and capital onto land and by replacing progressive taxes withpr oportional taxes. This article uses a dynamic general equilibrium model to develop estimates of the magnitudes of reduction in excess burden that can be achieved in the United States by (1) incrementally shifting revenue from five broad-based taxes to land, (2) replacing the current progressive income tax witha flat tax, and (3) shifting as muchtaxation as possible to land.

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