The Uses of the Concept of Efficiency in Tax Analysis

Authors

Neil H. Buchanan, George Washington University Law SchoolFollow

Document Type

Article

Publication Date

2005

Status

Accepted

Abstract

The flexibility and ubiquity of the term efficiency in tax analysis can be a double-edged sword. While tax scholars are naturally drawn to the notion of efficiency, with its implied virtues of eliminating waste and of guiding policy choices through objective, non-normative analysis, the danger exists that we can lose sight of which type of efficiency we are talking about when we invoke the concept. What one scholar calls efficient might be quite inefficient under the definition or perspective used by another scholar.

SSRN Link

http://ssrn.com/abstract=1705802

Recommended Citation

Neil H. Buchanan, The Uses of the Concept of Efficiency in Tax Analysis, 98 Nat'l Tax Ass'n Proc. 441 (2005).