Optimal tax rates and tax design during systemic reform

Journal of Public Economics

Volumn 63, Issue 2, 1997, Pages 177-206

  Newbery, David M ^a  

^a UNIVERSITY OF CAMBRIDGE   (United Kingdom)

Author keywords

Optimal tax; Simulations; Systemic reform

Indexed keywords

EID: 0030642362     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(96)01593-9     Document Type: Article

References (36)

1. Aaron, H.J., ed., 1981, The value-added tax: Lessons from Europe (Brookings Institution, Washington, DC).
2. Atkinson, A.B., 1970, On the measurement of inequality, Journal of Economic Theory 2, 244-263.
3. Atkinson, A.B. and F. Bourguignon, 1989, The design of taxation and family benefits, Journal of Public Economics 41, 3-29
4. Atkinson, A.B. and J. Micklewright, 1992, Economic transformation in Eastern Europe and the distribution of income (Cambridge University Press, Cambridge).
5. Atkinson, A.B. and J.E. Stiglitz, 1980, Lectures in public economics (McGraw-Hill, New York).
6. Ballard, C.L., J.K. Scholz and J.B. Shoven, 1987, The value-added tax: A general equilibrium look at its efficiency and incidence, in: M. Feldstein, ed., The effects of taxation on capital accumulation (University of Chicago Press, Chicago) ch. 14.
7. Cnossen, S., 1992, Key questions in considering a value-added tax for Central and Eastern European countries, International Monetary Fund Staff Papers 39, no. 2, 211-255.
8. Cowell, F., 1977, Measuring inequality (Philip Allan Ltd., Deddington).
9. Davies, J.B., F. St-Hilaire and J. Whalley, 1984, Some calculations of lifetime tax incidence, American Economic Review 74, no. 4, 633-649.
10. Davis, E.H. and J.A. Kay, 1985, Extending the VAT base: Problems and possibilities, Fiscal Studies 6, no. 1, 1-16.
11. Deaton, A., 1983, An explicit solution to an optimal tax problem, Journal of Public Economics 20, no. 3, 333-346.
12. Deaton, A., 1987, Econometric issues for tax design in developing countries, in: D.M. Newbery and N.H. Stern, eds., The theory of taxation for developing countries (Clarendon Press, Oxford) ch. 14, pp. 92-113.
13. Deaton, A. and N. Stern, 1986, Optimally uniform commodity taxes, taste differences, and lump-sum grants, Journal of Public Economics 20, no. 3, 333-346.
14. Diamond, P.A. and J.A. Mirrlees, 1971, Optimal taxation and public production, Part I: Production efficiency, American Economic Review 61, no. 1, 8-27.
15. Fullerton, D. and D.L. Rogers, 1993, Who bears the lifetime tax burden (The Brookings Institute, Washington, DC).
16. Gil Díaz, F., 1987, Some lessons from Mexico's tax reform, in: D.M. Newbery and N.H. Stern, eds., The theory of taxation for developing countries (Clarendon Press, Oxford) ch. 12, pp. 333-360.
17. Hemming, R. and J. Kay, 1981, The United Kingdom, in: H.J. Aaron, ed., The value-added tax: Lessons from Europe (The Brookings Institution, Washington, DC)
18. Hussain A. and N.H. Stern, 1991, Effective demand, enterprise reforms and public finance in China, Economic Policy 12, 141-186.
19. Kaiser, H., W. Wiegard and H.G. Zimmerman, 1989, Testing the reliability of optimal tax calculations, Regensburger Diskussionsbeiträge, 212.
20. Koltay, J., 1993, Tax reform in Hungary, in: I.P. Székely and D.M. Newbery, eds., Hungary: An economy in transition (Cambridge University Press, Cambridge) ch. 14.
21. Kornai, J., 1992, The post socialist transition and the state: Reflections in the light of Hungarian fiscal problems, American Economic Review, Papers and Proceedings 82, no. 2, 1-21
22. Mirrlees, J.A., 1971, An exploration of the theory of optimal income taxation, Review of Economic Studies 38, 175-208.
23. Mirrlees, J.A., 1979, The theory of optimal taxation, in: K.J. Arrow and M.D. Intriligator, eds. Handbook of mathematical economics (North-Holland, Amsterdam).
24. Newbery, D.M., 1990, Tax reform, trade liberalisation and industrial restructuring in Hungary, European Economy 43, 67-95.
25. Newbery, D.M., 1992, The safety net during transformation: Hungary, in: C. Clague and G.C. Rausser, eds., The emergence of market economies in Eastern Europe (Basil Blackwell, Oxford and Cambridge, MA) ch. 11.
26. Newbery, D.M., 1993a, Transformation in mature versus emerging economies: Why has Hungary been less successful than China?, China Economic Review 4, no. 2, 89-116.
27. Newbery, D.M., 1993b, Tax and expenditure policies in Hungary, The Economics of Transition 1, no. 2, 245-272. A fuller version is available as IPR Working Paper 61, April 1993, Institute for Policy Reform, Washington, DC.
28. Newbery, D.M., 1994, Optimal tax rates and tax design during systemic reform, IPR Working Paper 67, January 1994, Institute for Policy Reform, Washington, DC.
29. Newbery, D.M., 1995a, The distributional impact of price changes in Hungary and the UK, Economic Journal 105, 847-863.
30. Newbery, D.M., 1995b, Tax and benefit reform in Central and Eastern Europe, in: D. Newbery, ed., Tax and benefit reform in Central and Eastern Europe (Centre for Economic Policy Research, London) ch. 1.
31. Newbery, D.M. and T. Révész, 1995, The burden of the Hungarian personal tax system, mimeo, Cambridge.
32. Newbery, D.M. and N.H. Stern, eds., 1987, The theory of taxation for developing countries (Clarendon Press, Oxford).
33. Pudney, S., 1994, Earnings inequality in Hungary: A comparative analysis of household and enterprise survey data, Economics of Planning, 27(3), 251-276.
34. Pudney, S. and H. Sutherland, 1994, How reliable are microsimulation results? An analysis of the role of sampling error in a UK tax-benefit model, Journal of Public Economics 53, 327-365.
35. Stern, N.H., 1976, On the specification of models of optimal income taxation, Journal of Public Economics 6, no. 1,2, 123-162.
36. Sutherland, H., 1995, Static microsimulation models in Europe: A survey, The Microsimulation Unit, University of Cambridge, Discussion Paper Series No. MU9503.