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    Evaluating Tax Systems

    Stallmann, Judith I.
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    [PDF] EvaluatingTaxSystems.pdf (275.4Kb)
    Date
    2004
    Contributor
    University of Missouri--Columbia. Harry S. Truman School of Public Affairs. Institute of Public Policy
    Format
    Article
    Metadata
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    Abstract
    One function of government is to provide the goods and services (police, courts, education, roads, economic security, etc) that individuals need and want but are unable to obtain from the private sector. In order to provide these services, the government must impose taxes to pay for them. A state can tax virtually anything that it chooses but the objective is to develop taxes and a tax system that serve the broad needs of society in an efficient, fair and impartial way. Several attributes of taxes are widely accepted as criteria for evaluating the impacts of taxes on society and the economy. These criteria are: economic efficiency, economic competitiveness, administrative simplicity, adequacy, and equity. No tax is ideal with respect to all these criteria and each citizen views the taxes differently based on the taxes they pay and the benefits they receive. Consequently, selecting taxes and designing a tax system for state and local revenues is a process of trade-off and compromise.
    URI
    http://hdl.handle.net/10355/2920
    Part of
    Missouri Legislative Academy ; 17-2004
    Part of
    Public Policy publications (MU)
    Citation
    Stallmann, J. I. (2004). Evaluating Tax Systems, Report 17-2004. Retrieved 10-12-09 from University of Missouri System, Missouri Legislative Academy Web site: http://www.truman.missouri.edu/ipp/mla/publications/publications.htm
    Rights
    OpenAccess
    This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 License.
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    • Public Policy publications (MU)

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