The inefficiency of the poll tax

被引：2
|
作者：
Peck, RM [1 ]
机构：
[1] Univ Illinois, Dept Econ MC 144, Chicago, IL 60607 USA
来源：
JOURNAL OF PUBLIC ECONOMICS | 1998年 / 67卷 / 02期
关键词：
aggregation; lump sum taxes; excise taxes; efficiency;
D O I：
10.1016/S0047-2727(97)00053-4
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Aggregate excess burden arising when a poll tax or uniform lump sum tax is replaced by an excise tax is examined. If preferences are identical and homothetic, then the aggregate excise burden is always non-negative and independent of the distribution of income. An example with non-homothetic preferences is given, however, where the aggregate excess burden is negative. The implications for policy and positive public finance are briefly discussed. (C) 1998 Elsevier Science S.A.
引用
收藏
页码：241 / 252
页数：12
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