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by HardCodedBias
100 days ago
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I'm going to assume that you mean progressive INCOME taxation is the most efficient and fair... Classically the ranking is : Least distortionary
Land value taxes / recurrent tax on pure land rents
Broad recurrent property taxes
Broad consumption taxes (uniform VAT / sales tax)
Tariffs / trade taxes
Personal income / labor income taxes
Corporate income taxes
Transaction taxes
Most distortionary
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