TOWARDS A THEORY OF THE DIRECT INDIRECT TAX MIX
成果类型：
Article
署名作者：
BOADWAY, R; MARCHAND, M; PESTIEAU, P
署名单位：
Universite Catholique Louvain; University of Liege
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(94)90081-7
发表日期：
1994
页码：
71-88
关键词：
摘要：
Despite the fact that all developed economies levy broadly based indirect taxes alongside direct taxes, little theory is devoted to explaining the direct-indirect tax mix. Our purpose is to show that if different taxes have different evasion characteristics, some optimal tax mix emerges naturally. Assuming that only income tax can be evaded and focusing on a two-class economy, we analyse the case for supplementing optimal (non-linear) income taxation with commodity taxation, and we develop conditions under which the latter should or should not be uniform.
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