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Optimal Tax Base with Administrative fixed Costs

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  • Stéphane Gauthier

    ()
    (CES - Centre d'économie de la Sorbonne - CNRS : UMR8174 - Université Paris I - Panthéon-Sorbonne, EEP-PSE - Ecole d'Économie de Paris - Paris School of Economics - Ecole d'Économie de Paris)

Abstract

This 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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Paper provided by HAL in its series Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) with number halshs-00639800.

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Date of creation: Oct 2011
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Handle: RePEc:hal:cesptp:halshs-00639800

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Keywords: Indirect taxation; VAT; tax base; administrative costs.;

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  1. J. A. Mirrlees, 1976. "Optimal Tax Theory: A Synthesis," Working papers, Massachusetts Institute of Technology (MIT), Department of Economics 176, Massachusetts Institute of Technology (MIT), Department of Economics.
  2. Pascal Belan & Stéphane Gauthier & Guy Laroque, 2008. "Optimal grouping of commodities for indirect taxation," Post-Print, HAL hal-00731151, HAL.
  3. Yitzhaki, Shlomo, 1979. "A Note on Optimal Taxation and Administrative Costs," American Economic Review, American Economic Association, American Economic Association, vol. 69(3), pages 475-80, June.
  4. Mayshar, Joram, 1991. " Taxation with Costly Administration," Scandinavian Journal of Economics, Wiley Blackwell, Wiley Blackwell, vol. 93(1), pages 75-88.
  5. Joel Slemrod & Shlomo Yitzhaki, 1996. "The Costs of Taxation and the Marginal Efficiency Cost of Funds," IMF Staff Papers, Palgrave Macmillan, vol. 43(1), pages 172-198, March.
  6. Pascal Belan & Stéphane Gauthier & Guy Laroque, 2005. "The Optimal Grouping of Commodities for Indirect Taxation," Working Papers, Centre de Recherche en Economie et Statistique 2005-15, Centre de Recherche en Economie et Statistique.
  7. Louis Kaplow, 1989. "Optimal Taxation with Costly Enforcement and Evasion," NBER Working Papers 2996, National Bureau of Economic Research, Inc.
  8. Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March.
  9. Wilson, John Douglas, 1989. "On the Optimal Tax Base for Commodity Taxation," American Economic Review, American Economic Association, American Economic Association, vol. 79(5), pages 1196-1206, December.
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