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Issues in the Design and Reform of Commodity Taxes: Analytical Results and Empirical Evidence

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  • Ray, Ranjan

Abstract

The motivation of this paper is two fold: (a) review the literature on design and reform of commodity taxes, (b) describe attempts at extending the traditional framework. The paper states the principal results in optimal commodity taxation with attention paid to assumptions made in their derivation. Empirical evidence on the structure of optimal commodity taxes is presented with special reference to the issue of uniformity versus selectivity, and the redistributive potential of commodity taxes. The paper, then, provides analytical and empirical evidence on the following extensions to the traditional framework: (i) presence of child subsidy and demographic effects on demand, (ii) fiscal federalism, (iii) tax evasion. Copyright 1997 by Blackwell Publishers Ltd

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Bibliographic Info

Article provided by Wiley Blackwell in its journal Journal of Economic Surveys.

Volume (Year): 11 (1997)
Issue (Month): 4 (December)
Pages: 353-88

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Handle: RePEc:bla:jecsur:v:11:y:1997:i:4:p:353-88

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Cited by:
  1. Urakawa, Kunio & Oshio, Takashi, 2010. "Comparing marginal commodity tax reforms in Japan and Korea," Journal of Asian Economics, Elsevier, vol. 21(6), pages 579-592, December.
  2. Alessandro Santoro, 2007. "Marginal Commodity Tax Reforms: A Survey," Journal of Economic Surveys, Wiley Blackwell, vol. 21(4), pages 827-848, 09.
  3. Dan Anderberg & Alessandro Balestrino, 2000. "Household Production and the Design of the Tax Structure," International Tax and Public Finance, Springer, vol. 7(4), pages 563-584, August.

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