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Thursday, January 24, 2013

Raskolnikov Presents Are Graduated Tax Penalties Efficient? Today at UCLA

RaskolnikovAlex Raskolnikov (Columbia) presents Are Graduated Tax Penalties Efficient? at UCLA today as part of its Tax Policy and Public Finance Colloquium hosted by Jason Oh and Kirk Stark:

This essay searches for an efficiency-based justification of graduated tax penalties and finds none. The optimal deterrence approach successfully used in many areas of economic regulation is unhelpful in designing the real-life tax rules and sanctions because the ideal tax system is so different from the real one. More limited inquires focusing on various partial tradeoffs for assessing tax rules and penalties are incomplete, indeterminate, or implausible. Arguments suggesting that graduated tax sanctions are efficient for the reasons unrelated to the efficiency of the underlying substantive rules are mistaken or lack empirical support crucial for their validity.

http://taxprof.typepad.com/taxprof_blog/2013/01/raskolnikov-presents-.html

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Comments

...the ideal tax system is so different from the real one..

Amen, brother.

Posted by: Yo Gabba Gabba | Jan 25, 2013 10:16:40 AM