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The art of taxation

Published on 01 Jul 01 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper argues that the assumption of an economically rational tax system is incompatible with the assumption of rationally acting politicians. If this is so, then the politically rational objectives of elasticity, complexity and invisibility may predict tax policy outcomes better than the economically rational objectives of simplicity, efficiency and equity.

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Simon BLOUNT

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