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Optimal grouping of commodities for indirect taxation

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Author Info
Belan, Pascal
Gauthier, Stéphane
Laroque, Guy

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Abstract

Indirect taxes contribute to a sizeable part of government revenues around the world. Typically there are few different tax rates, and the goods are partitioned into classes associated with each rate. The present paper studies how to group the goods in these few classes. We take as given the number of tax rates and study the optimal aggregation (or classification) of commodities of the fiscal authority in a second best setup. The results are illustrated on data from the United Kingdom.

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File URL: http://www.sciencedirect.com/science/article/B6V76-4RV17GF-1/1/c39ed0da58a82386c72a2f612e5990a8
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Publisher Info
Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 92 (2008)
Issue (Month): 7 (July)
Pages: 1738-1750
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Handle: RePEc:eee:pubeco:v:92:y:2008:i:7:p:1738-1750

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Web page: http://www.elsevier.com/locate/inca/505578

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This page was last updated on 2009-12-30.

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