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150128 ||| eng |
| 020 |
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|a 9781451843170
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| 100 |
1 |
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|a Tanzi, Vito
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| 245 |
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0 |
|a Theory and Policy
|b A Commenton Dixit andon Current Tax Theory
|c Vito Tanzi
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 1992
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| 300 |
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|a 12 pages
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| 651 |
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4 |
|a Brazil
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| 653 |
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|a Inflation
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| 653 |
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|a Optimal Taxation
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Taxes
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| 653 |
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|a Deflation
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| 653 |
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|a Price Level
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a Taxation, Subsidies, and Revenue: General
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| 653 |
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|a Consumption taxes
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| 653 |
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|a Efficiency
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| 653 |
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|a Prices
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| 653 |
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|a Macroeconomics
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| 653 |
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|a Taxation
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| 653 |
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|a Personal Income and Other Nonbusiness Taxes and Subsidies
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| 653 |
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|a Spendings tax
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| 041 |
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7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
0 |
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|a IMF Working Papers
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| 028 |
5 |
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|a 10.5089/9781451843170.001
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| 856 |
4 |
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|u https://elibrary.imf.org/view/journals/001/1992/015/001.1992.issue-015-en.xml?cid=765-com-dsp-marc
|x Verlag
|3 Volltext
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| 082 |
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|a 330
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| 520 |
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|a In a recent paper Professor Dixit criticized the argument that when collection lags characterize tax systems, recourse to inflationary finance should be minimized. He argued that, in such case, rather than minimizing recourse to inflationary finance, the rates of the commodity taxes should be adjusted to maintain them at an optimal level and, thus, to minimize welfare costs. This paper shows that the requirements for following Dixit’s policy prescription are almost impossible to meet. The paper argues that more attention should be paid by tax theorists to the constraints under which tax reforms are made
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