Abstract

ARANDA, Mónica. Optimal Imposition, Evasion and Equity. Enfoques [online]. 2018, vol.30, n.2, pp.67-101. ISSN 1669-2721.

The reader is introduced into variables that can affect an optimal taxation system. It should consider the relationship between public spending and revenue, progressiveness and development, transparency and evasion. Administration costs, control and supervision have also great impact on the definition of a tax system. Historical evidence shows that wars, economic crises and other financing needs of nations have influenced the current mix of taxes in each country, although not as a single determinant.

Keywords : Optimal taxation; Tax structure; Equity; Development; Transparency.

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