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optimal tax
Optimal tax theory or the theory of optimal taxation is the study of designing and implementing a tax that reduces inefficiency and distortion in the market under given economic constraints. Generally, this criterion consists of individuals' utility and the optimization problem involves minimizing the distortions caused by taxation.〔Lars Ljungqvist and Thomas J. Sargent (2000), ''Recursive Macroeconomic Theory'', 2nd ed, MIT Press, ISBN 0-262-19451-1, p. 444.〕 A neutral tax is a theoretical tax which avoids distortion and inefficiency completely.〔Rothbard, Murray. (1970) ''Power and Market: Government and the Economy'', p. 65〕〔(Business Dictionary.com )〕 Other things being equal, if a tax-payer must choose between two mutually exclusive economic projects (say investments) that have the same pre-tax risk and returns, the one with the lower tax or with a tax exemption would be chosen by a rational actor.〔 Thus economists argue that taxes generally distort behavior.
==Tax revenue==
Generating a sufficient amount of revenue to finance government is arguably the most important purpose of the tax system. Optimal taxation, which is the theory of designing and implementing taxes that reduce inefficiency and distortion in the market through Pareto optimal moves under given constraints, is constantly debated. Though inequality will always exist within even the most efficient markets, the goal of taxation is to eliminate as much inefficiency as possible and to raise revenue to fund government expenditures. With any tax, there will be an excess burden, or additional cost, to the consumer and the producer. Whenever the consumer purchases the taxed good or service, and the higher elasticity, or responsiveness, of the demanded product, the greater the excess burden is on either the consumer or producer. Those individuals or corporations who have the most inelastic demand curve pay the brunt of the excess burden curve. However, the tradeoff of placing larger taxes on inelastic goods is that the higher tax will lead to lower quantity exchanged and thus a smaller deadweight loss of reduced revenue.〔
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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