Measuring Tax Efficiency : A Tax Optimality Index

This paper introduces an index of tax optimality that measures the distance of a current tax structure from the optimal tax structure in the presence of public goods. In doing so, we derive a [0, 1] number that reveals immediately how far the current tax configuration is from the optimal one and, thereby, the degree of efficiency of a tax system. We call this number the Tax Optimality Index. We show how the basic method can be altered in order to derive a revenue equivalent uniform tax, which measures the size of the public sector. A numerical example is used to illustrate the method developed

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Year of publication:	[2021]
Authors:	Raimondos-Møller, Pascalis ; Woodland, Alan D.
Publisher:	[S.l.] : SSRN
Subject:	Optimale Besteuerung \| Optimal taxation \| Excess Burden \| Excess burden \| Steuertheorie \| Theory of taxation

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