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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Date of creation: Oct 2011
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Indirect taxation; VAT; tax base; administrative costs.;
Other versions of this item:
- Stéphane Gauthier, 2013. "Optimal Tax Base with Administrative Fixed Costs," PSE - Labex "OSE-Ouvrir la Science Economique", HAL hal-00731095, HAL.
- Stéphane Gauthier, 2011. "Optimal Tax Base with Administrative Fixed Costs," Documents de travail du Centre d'Economie de la Sorbonne, UniversitÃ© PanthÃ©on-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne 11060, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
- 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)
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