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On the Equivalence and Pareto-Optimality of Direct and Indirect Taxes

Per Meinich
The Swedish Journal of Economics
Vol. 77, No. 1, Public Finance: Allocation and Distribution (Mar., 1975), pp. 69-85
Published by: Wiley on behalf of The Scandinavian Journal of Economics
DOI: 10.2307/3439328
Stable URL: http://www.jstor.org/stable/3439328
Page Count: 17
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On the Equivalence and Pareto-Optimality of Direct and Indirect Taxes
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Abstract

An equivalent readjustment of a tax system means a change in the tax system which does not lead to any changes in the real economic position of any individual or firm. The main purpose of this paper is to investigate how equivalent readjustments of direct and indirect taxes can be carried out in a timeless competitive economy. In this context, the properties of some systems of taxation are examined from the point of view of welfare economics.

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