![]() If the people are happy with that, or at least comply with the rules and pay their dues, pay the taxes, it is probably acceptable, if not an optimal system. We used to say in university lectures that the best tax system is the one which shows the highest level of compliance on the part of society. It very much depends on the values of the society, and whether the tax system meets the expectations of the society. ![]() ![]() One is that an optimal tax system is different from one country to the next and even within the same country from one year to the next. When I say a tax system could be optimal, I mean two things by that. Is it not only playing with words? An ideal tax system would be something which is a kind of best practise, once for all, without any change over time and in space. The question is what is the difference between an ideal and optimal. We may talk about an optimal tax system, but never an ideal one. First, for me as an economist and also as a public policy expert, there is no such a thing as an ideal tax system. So, very briefly I would like to mention five important things. Since there is quite a few of us here, I think we have to limit our introductory remarks to only a few words, because then the interesting thing will be to have a discussion including questions and comments coming from the audience. I am grateful to the organisers for giving me the opportunity to address this prestigious audience.
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |