The Optimal Grouping of Commodities for Indirect Taxation
AbstractIndirect taxes contribute to a sizeable part of government revenues around theworld. Typically there are a few different tax rates, and the goods are partitionedinto classes associated with each rate. The present paper studies how to group thegoods in these few classes. We take as given the number of tax rates and study theoptimal aggregation (or classification) of commodities of the fiscal authority in asecond best setup. The results are illustrated on data from the United Kingdom.
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Bibliographic InfoPaper provided by Centre de Recherche en Economie et Statistique in its series Working Papers with number 2005-15.
Date of creation: 2005
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- Stéphane Gauthier, 2013.
"Optimal tax base with administrative fixed costs,"
International Tax and Public Finance,
Springer, vol. 20(6), pages 961-973, December.
- Stéphane Gauthier, 2011. "Optimal Tax Base with Administrative fixed Costs," UniversitÃ© Paris1 PanthÃ©on-Sorbonne (Post-Print and Working Papers) halshs-00639800, HAL.
- Stéphane Gauthier, 2011. "Optimal Tax Base with Administrative Fixed Costs," Documents de travail du Centre d'Economie de la Sorbonne 11060, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
- Stéphane Gauthier, 2013. "Optimal Tax Base with Administrative Fixed Costs," UniversitÃ© Paris1 PanthÃ©on-Sorbonne (Post-Print and Working Papers) hal-00731095, HAL.
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