A Note on the Poll Tax

A poll tax is usually seen as the standard example of a lump sum tax and therefore as allocationally efficient. In this paper, it is shown that in a dynamic setting with endogenous fertility, a poll tax may yield a Pareto-inferior outcome as compared to a percentage consumption tax. Copyright 2003 Blackwell Publishing Inc..

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Year of publication:	2003
Authors:	Clausing, Thorsten
Published in:	Journal of Public Economic Theory. - Association for Public Economic Theory - APET, ISSN 1097-3923. - Vol. 5.2003, 4, p. 623-627
Publisher:	Association for Public Economic Theory - APET

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Extent:	text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005663146