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Optimal commodity grouping in a partial equilibrium framework

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Author Info

  • Pascal Belan

    (LEN - Laboratoire d'Economie de Nantes - Université de Nantes, EUREQUA - Equipe Universitaire de Recherche en Economie Quantitative - CNRS : UMR8594 - Université Paris I - Panthéon-Sorbonne)

  • Stéphane Gauthier

    (CREM - Centre de Recherche en Economie et Management - CNRS : UMR6211 - Université de Rennes 1 - Université de Caen Basse-Normandie, CREST-INSEE - Centre de Recherche en Economie et en Statistique - Institut national de la statistique et des études économiques (INSEE))

Abstract

This note characterizes, in a partial equilibrium economy with a single agent, which commodities should be taxed whenever there is only one available tax rate. We show that commodities with low price elasticities should be imposed; luxuries are eventually exempted.

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Bibliographic Info

Paper provided by HAL in its series Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) with number halshs-00106895.

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Date of creation: 2004
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Publication status: Published, Economics Letters, 2004, 83, 1, 49-54
Handle: RePEc:hal:cesptp:halshs-00106895

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00106895
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Related research

Keywords: Optimal indirect taxation; Commodity grouping;

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  1. Baumol, William J & Bradford, David F, 1970. "Optimal Departures from Marginal Cost Pricing," American Economic Review, American Economic Association, vol. 60(3), pages 265-83, June.
  2. Yitzhaki, Shlomo, 1979. "A Note on Optimal Taxation and Administrative Costs," American Economic Review, American Economic Association, vol. 69(3), pages 475-80, June.
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Cited by:
  1. Pascal Belan & Stéphane Gauthier & Guy Laroque, 2008. "Optimal grouping of commodities for indirect taxation," Post-Print hal-00731151, HAL.

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