Issues in the Design and Reform of Commodity Taxes: Analytical Results and Empirical Evidence
AbstractThis paper reviews the analytical and empirical evidence on certain issues in commodity tax design that have not received much attention. These include the impact on optimal commodity taxes of allowing the following: (i)non linear Engel curves, (ii)Household composition and child subsidy, (iii)fiscal federalism, and (iv)commodity tax evasion.
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Bibliographic InfoPaper provided by Tasmania - Department of Economics in its series Papers with number 1996-02.
Length: 56 pages
Date of creation: 1996
Date of revision:
Contact details of provider:
Postal: UNIVERSITY OF TASMANIA, DEPARTMENT OF ECONOMICS, HOBART TASMANIA 7001 AUSTRALIA.
Phone: +61 3 6226 7672
Fax: +61 3 6226 7587
Web page: http://www.utas.edu.au/economics-finance/
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TAXES; TAX REFORMS; TAXATION; FISCAL POLICY;
Other versions of this item:
- Ray, Ranjan, 1997. " Issues in the Design and Reform of Commodity Taxes: Analytical Results and Empirical Evidence," Journal of Economic Surveys, Wiley Blackwell, vol. 11(4), pages 353-88, December.
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
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- Urakawa, Kunio & Oshio, Takashi, 2010. "Comparing marginal commodity tax reforms in Japan and Korea," Journal of Asian Economics, Elsevier, vol. 21(6), pages 579-592, December.
- Alessandro Santoro, 2005.
"Marginal commodity tax reforms: a survey,"
- Dan Anderberg & Alessandro Balestrino, 2000. "Household Production and the Design of the Tax Structure," International Tax and Public Finance, Springer, vol. 7(4), pages 563-584, August.
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