
Published online:
30 April 2024
Published in print:
20 March 2024
Online ISBN:
9780191939495
Print ISBN:
9780192847089
Contents
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A1.2.1 Introduction A1.2.1 Introduction
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A1.2.2 Structure of the Problem A1.2.2 Structure of the Problem
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A1.2.3 Income Taxes A1.2.3 Income Taxes
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A1.2.3.1 Tax Schedules Can Change the Average but Lower the Marginal to Mitigate the Equity-Efficiency Tradeoff A1.2.3.1 Tax Schedules Can Change the Average but Lower the Marginal to Mitigate the Equity-Efficiency Tradeoff
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A1.2.3.1.1 Marginal Tax Rates at the High End of the Distribution Depend on Distributional Assumptions A1.2.3.1.1 Marginal Tax Rates at the High End of the Distribution Depend on Distributional Assumptions
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A1.2.3.1.2 Tagging A1.2.3.1.2 Tagging
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A1.2.3.1.3 Income from Nonhuman Capital A1.2.3.1.3 Income from Nonhuman Capital
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A1.2.3.2 Indirect Taxation and the Mix of Taxes A1.2.3.2 Indirect Taxation and the Mix of Taxes
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A1.2.4 Implications for Emerging Economies A1.2.4 Implications for Emerging Economies
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A1.2.4.1 Clarification of Objectives A1.2.4.1 Clarification of Objectives
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A1.2.4.2 The Importance of Coordinating Tax and Expenditure A1.2.4.2 The Importance of Coordinating Tax and Expenditure
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A1.2.4.3 Administration of Tax and Expenditure A1.2.4.3 Administration of Tax and Expenditure
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A1.2.4.4 A Flat Tax May Be Relatively Efficient A1.2.4.4 A Flat Tax May Be Relatively Efficient
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A1.2.4.5 Situations Are Unique A1.2.4.5 Situations Are Unique
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A1.2.5 Limitations on Policy Relevance A1.2.5 Limitations on Policy Relevance
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A1.2.5.1 Nature of Government Expenditure and Composition of Government Ownership A1.2.5.1 Nature of Government Expenditure and Composition of Government Ownership
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A1.2.5.2 Definitions of Relevant Terms A1.2.5.2 Definitions of Relevant Terms
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A1.2.5.2.1 Definition of Capital and Labour A1.2.5.2.1 Definition of Capital and Labour
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A1.2.5.2.2 Definition of Skills, Even with Tags and the Equity–Efficiency Tradeoff A1.2.5.2.2 Definition of Skills, Even with Tags and the Equity–Efficiency Tradeoff
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A1.2.5.2.3 Definition of Uncertainty A1.2.5.2.3 Definition of Uncertainty
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A1.2.5.2.4 Definition of Taxpayer and Residence A1.2.5.2.4 Definition of Taxpayer and Residence
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A1.2.5.2.5 Definition of Income and Consumption A1.2.5.2.5 Definition of Income and Consumption
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A1.2.6 Summary A1.2.6 Summary
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References References
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Cite
Conrad, Robert F., and Michael Alexeev, 'Optimal Taxation', Evolutionary Tax Reform in Emerging Economies: an income-based approach (Oxford , 2024; online edn, Oxford Academic, 30 Apr. 2024), https://doi.org/10.1093/oso/9780192847089.003.0003, accessed 5 May 2025.
Abstract
There is an important and growing literature on optimal taxation. Our intention is to describe some aspects of this literature and how the implications derived from the various results might be used in the applied emerging economy context. That is, it is not our intent to cover the numerous contributions to the economics of optimal taxation.
Keywords:
Optimal Taxation
Collection:
Oxford Scholarship Online
Evolutionary Tax Reform in Emerging Economies. Robert F. Conrad and Michael Alexeev, Oxford University Press. © Open Society Institute (2024). DOI: 10.1093/oso/9780192847089.003.0003
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