The inefficiency of the poll tax

• 成果类型: Article
• 署名作者: Peck, RM
• 署名单位: University of Illinois System; University of Illinois Chicago; University of Illinois Chicago Hospital
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(97)00053-4
• 发表日期: 1998
• 页码: 241-252
• 关键词: aggregation; lump sum taxes; excise taxes; EFFICIENCY

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.