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20.5 Conclusion

Tax Inefficiencies and Their Implications for Optimal Taxation. Chapter 20. 20.1 Taxation and Economic Efficiency. 20.2 Optimal Commodity Taxation. 20.3 Optimal Income Taxes. 20.4 Tax-benefit Linkages and the Financing of Social Insurance Programs. 20.5 Conclusion.

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20.5 Conclusion

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  1. Tax Inefficiencies and Their Implications for Optimal Taxation Chapter 20 20.1 Taxation and Economic Efficiency 20.2 Optimal Commodity Taxation 20.3 Optimal Income Taxes 20.4 Tax-benefit Linkages and the Financing of Social Insurance Programs 20.5 Conclusion

  2. Taxation and Economic Efficiency 20 . 1 Graphical Approach

  3. Taxation and Economic Efficiency 20 . 1 Elasticities Determine Tax Inefficiency

  4. Taxation and Economic Efficiency 20 . 1 Determinants of Deadweight Loss

  5. Taxation and Economic Efficiency 20 . 1 Determinants of Deadweight Loss

  6. Taxation and Economic Efficiency 20 . 1 Deadweight Loss and the Design of Efficient Tax Systems A Tax System’s Efficiency Is Affected by a Market’s Preexisting Distortions

  7. Optimal Commodity Taxation 20 . 2 Ramsey Taxation: The Theory of Optimal Commodity Taxation Ramsey Rule Tominimize the deadweight loss of a tax system while raising a fixed amount of revenue, taxes should be set across commodities so that the ratio of the marginal deadweight loss to marginal revenue raised is equal across commodities.

  8. Optimal Income Taxes 20 . 3 General Model with Behavioral Effects

  9. Optimal Income Taxes 20 . 3 An Example

  10. Tax-benefit Linkages and the Financing of Social Insurance Programs 20 . 4 The Model

  11. Tax-benefit Linkages and the Financing of Social Insurance Programs 20 . 4 Issues Raised by Tax-benefit Linkage Analysis If There Is No Inefficiency to Providing a Benefit, Why Doesn’t the Employer Just Do So Without Government Involvement?

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