The literature on the use of Differencial commodity taxes/subsidies and that on quantity controls to supplement income taxation have developed separately from each other. The purpose of this paper is to combine these 2 strands in the standard framework of optimal non-linear income taxation.
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Paper provided by Universite catholique de Louvain - Center for Operations Research and Economics (CORE) in its series Papers with number
9771.
Length: 21 pages Date of creation: 1997 Date of revision: Handle: RePEc:fth:louvco:9771
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Find related papers by JEL classification: H2 - Public Economics - - Taxation, Subsidies, and Revenue H4 - Public Economics - - Publicly Provided Goods
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