Optimal Tax Base with Administrative fixed Costs
AbstractThis note characterizes the optimal base for commodity taxation in the presence of administrative fixed costs varying across goods. For low tax rates, the optimal base comprises all commodities whose discouragement index is greater than the ratio of their administrative costs to the tax they yield.
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Bibliographic InfoPaper provided by HAL in its series Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) with number halshs-00639800.
Date of creation: Oct 2011
Date of revision:
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Indirect taxation; VAT; tax base; administrative costs.;
Other versions of this item:
- 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.
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
This paper has been announced in the following NEP Reports:
- NEP-ACC-2011-11-21 (Accounting & Auditing)
- NEP-ALL-2011-11-21 (All new papers)
- NEP-PUB-2011-11-21 (Public Finance)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Pascal Belan & Stéphane Gauthier & Guy Laroque, 2005. "The Optimal Grouping of Commodities for Indirect Taxation," Working Papers 2005-15, Centre de Recherche en Economie et Statistique.
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