Publisher's Synopsis
The purpose of this book is to contribute to the static theory of optimal indirect taxation, by examining a number of analytical and computational models. The discussion focuses mainly on the controversy whether indirect taxes should be uniform or otherwise. It concentrates mainly on optimisation models, be it analytic or numerical, though attention is also given to alternative approaches for looking at tax reforms. The principal argument in this book is that contrary to the widely accepted view in support of uniform indirect taxation, based on two highly abstract mathematical models, under real world conditions optimal indirect tax rates should be differentiated and progressive.
