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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 Marginal 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. If… MDWLA > MDWLB …. MRAMRB

  8. Optimal Commodity Taxation 20 . 2 Inverse Elasticity Rule

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

  10. Optimal Income Taxes 20 . 3 An Example

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

  12. Tax-benefit Linkages and the Financing of Social Insurance Programs 20 . 4 Issues Raised by Tax-benefit Linkage Analysis

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