A Generalized Inefficiency Model for Interpreting Tax Collection Efficiency
Published online on December 17, 2025
Abstract
Public Finance Review, Ahead of Print.
This paper aims to present a unique interpretation of an efficient tax collection system. In light of the divide between ‘optimal tax theory’ and the practical design of a tax system, we have focused on the overlooked aspects of optimal taxation. By ...
This paper aims to present a unique interpretation of an efficient tax collection system. In light of the divide between ‘optimal tax theory’ and the practical design of a tax system, we have focused on the overlooked aspects of optimal taxation. By ...