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Preferences, Tax Structure and Tax Reform: Theory and Evidence

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  • Shlomo Maital

    (Tel Aviv University)

Abstract

When the structure of tax revenues–the proportion of revenues earned by income, consumption and wealth taxes–is treated as a pure public good, a useful framework emerges for analyzing interrelationships among taxpayers' preferences, tax structure and tax reform. The “optimal†tax structure is defined and used to outline several conjectures about the current shift from direct to indirect taxation, evident particularly in Europe. Attention is then focused on the U.S. tax system. The structure of the tax system is shown to have changed very little in the past two decades. In contrast, interview surveys carried out over the past thirty years indicated a long-standing shift in taxpayers' preferences toward indirect taxes. Implications are drawn regarding tax reform.

Suggested Citation

  • Shlomo Maital, 1975. "Preferences, Tax Structure and Tax Reform: Theory and Evidence," Public Finance Review, , vol. 3(1), pages 56-69, January.
    • Handle: RePEc:sae:pubfin:v:3:y:1975:i:1:p:56-69
    DOI: 10.1177/109114217500300104
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    References listed on IDEAS

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    1. Shlomo Maital, 1973. "The (Non) Response of Public Goods Supply to Demand: Evidence and Implications," Working Paper 123, Economics Department, Queen's University.
    2. Kelvin J. Lancaster, 1966. "A New Approach to Consumer Theory," Journal of Political Economy, University of Chicago Press, vol. 74(2), pages 132-132.
    3. Eva Mueller, 1963. "Public Attitudes Toward Fiscal Programs," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 77(2), pages 210-235.
    4. Lester C. Thurow, 1971. "The Income Distribution as a Pure Public Good," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 85(2), pages 327-336.
    5. Stigler, George J, 1970. "Director's Law of Public Income Redistribution," Journal of Law and Economics, University of Chicago Press, vol. 13(1), pages 1-10, April.
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