A simple proof of the efficiency of the poll tax

• 成果类型: Article
• 署名作者: Smart, M
• 署名单位: University of Toronto
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(98)00078-4
• 发表日期: 1999
• 页码: 459-465
• 关键词: willingness-to-pay; potential Pareto improvement; poll tax

摘要

This note reviews the problems inherent in using the sum of compensating variations to measure the efficiency effects of tax reforms. Contrary to a recently published assertion, excise taxation never constitutes a potential Pareto improvement over poll taxation, even if the aggregate compensating variation is positive. (C) 1999 Elsevier Science S.A. All rights reserved. JEL classification: H21.