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La Regla "Gravar en Función Inversa a la Elasticidad" y la Tributación Óptima

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  • Osvaldo Schenone

Abstract

This paper considers the classical "inverse elasticity" rule of taxation and its corollary: If there exists a good with zero price elasticity of demand, it should be taxed so as to provide the greatest feasible fraction of total fiscal revenue. This paper

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  • Osvaldo Schenone, 1985. "La Regla "Gravar en Función Inversa a la Elasticidad" y la Tributación Óptima," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 22(65), pages 117-122.
    • Handle: RePEc:ioe:cuadec:v:22:y:1985:i:65:p:117-122
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    1. Osvaldo H. Schenone & Carlos A. Rodríguez & Rolf R. Mantel, 2001. "Complementariedad, exenciones y tributación óptima," Económica, Instituto de Investigaciones Económicas, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 0(1-2), pages 123-134, January-D.
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