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Notes and Communications

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  • Howell H. Zee

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Suggested Citation

  • Howell H. Zee, 2005. "Notes and Communications," De Economist, Springer, vol. 153(4), pages 461-471, December.
    • Handle: RePEc:kap:decono:v:153:y:2005:i:4:p:461-471
    DOI: 10.1007/s10645-005-2662-8
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    References listed on IDEAS

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    1. Keen, Michael & Mintz, Jack, 2004. "The optimal threshold for a value-added tax," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 559-576, March.
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    Cited by:

    1. Edith Brashares & Matthew Knittel & Gerald Silverstein & Alexander Yuskavage, 2014. "Calculating the Optimal Small Business Exemption Threshold for a U.S. Vat," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(2), pages 283-320, June.

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    More about this item

    Keywords

    exemption threshold; optimal taxation; VAT; H20; H21;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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