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Equity-efficiency dilemma and tax harmonization

Basil Dalamagas

Dalamagas, Basil

,

John Leventides

Leventides, John

e

Stefanos Tantos

Tantos, Stefanos

31 dic 2022

Equity-efficiency dilemma and tax harmonization's Cover Image

Central European Economic Journal

Volume 9 (2022): Numero 56 (Gennaio 2022)

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Pubblicato online: 31 dic 2022

Pagine: 342 - 353

DOI: https://doi.org/10.2478/ceej-2022-0020

Parole chiave
equity-efficiency trade off, direct-indirect tax rates, growth, income distribution, tax harmonization

© 2022 Basil Dalamagas et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Optimal direct and indirect tax rates

Estimates of consumption and labour supply functions

A. Consumption function (ln C)
Variable	Coefficient	t-stat	Probability
constant	4.24	10.30	0.00
lnt_i (a₁)	−0.49	−13.10	0.00
lncom	0.82	40.20	0.00
Adj. R²=0.99, J-stat=2.93E-17

Optimal vis-à-vis actual tax rates

A. $k {\bar{τ}}_{y}^{1 + b_{1} - a_{1}} + {\bar{τ}}_{y} = \bar{τ}$ \boldsymbol{k\bar \tau}_\boldsymbol{y}^{\boldsymbol{1 +}{\boldsymbol{b}_\boldsymbol{1}}\boldsymbol{-}{\boldsymbol{a}_\boldsymbol{1}}}\boldsymbol{+}{\boldsymbol{\bar \tau}_\boldsymbol{y}} = \boldsymbol{\bar \tau}		optimal ${\bar{τ}}_{y}$ {\boldsymbol{\bar \tau}_\boldsymbol{y}}
1.67τ _y^2.98+τ _y=0.506		0.40
B. actual (average) ${\bar{τ}}_{y}$ {\boldsymbol{\bar \tau}_\boldsymbol{y}}	actual (average) ${\bar{τ}}_{i}$ {\boldsymbol{\bar \tau}_\boldsymbol{i}}	optimal ${\bar{τ}}_{y}$ {\boldsymbol{\bar \tau}_\boldsymbol{y}}	optimal ${\bar{τ}}_{i}$ {\boldsymbol{\bar \tau}_\boldsymbol{i}}
0.32	0.19	0.40	0.11

Lingua:: Inglese

Frequenza di pubblicazione:: 1 volte all'anno
Argomenti della rivista:: Economia e business, Economia politica, Teoria economica, sistemi e strutture, Microeconomia, Macroeconomia, Politica economica

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