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- W135651601 abstract "Less than two decades ago , there was a broad consensus among economists concerned with the design and reform of tax systems. Today this consensus has broken down. The theory of equitable taxation has been challenged by the competing theories of optimal taxation and fiscal exchange. The paper examines the analytical foundations of the three approaches and comments on their influence on recent reform proposals. Implications for tax policy and design are summarized in a set of tables. The paper also analyzes the second-best nature of partial tax reform and comments on the possibilities of a synthesis among traditions." @default.
- W135651601 created "2016-06-24" @default.
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- W135651601 date "1985-12-01" @default.
- W135651601 modified "2023-09-26" @default.
- W135651601 title "BLUEPRINTS AND PATHWAYS: THE SHIFTING FOUNDATIONS OF TAX REFORM" @default.
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- W135651601 doi "https://doi.org/10.1086/ntj41792105" @default.
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