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The Optimal Mix of Inflationary Finance and Commodity Taxation with Collection Lags

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  • Avinash K. Dixit

Abstract

When there are collection lags in the tax system, inflation reduces the real revenues. This is often offered as an argument for less reliance on the inflation tax. But the optimal rates of other taxes should also be reconsidered in the light of collection lags. When this is done, the focus shifts from the revenues (which can be recouped by changing the rates of these taxes), to the associated costs of collection. In a benchmark case where the average costs of collection are constant, the optimal inflation tax is independent of the collection lag.

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Bibliographic Info

Paper provided by International Monetary Fund in its series IMF Working Papers with number 90/87.

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Length: 16
Date of creation: 01 Sep 1990
Date of revision:
Handle: RePEc:imf:imfwpa:90/87

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Cited by:
  1. Fiorella de Fiore & Pedro Teles, 1999. "The Optimal Mix Of Taxes on Money, Consumption and Income," Working Papers w199902, Banco de Portugal, Economics and Research Department.
  2. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.
  3. Vegh, Carlos, 1991. "Stopping High Inflation: An Analytical Overview," MPRA Paper 20175, University Library of Munich, Germany.
  4. Stefano Battilossi, 2003. "Capital Mobility And Financial Repression In Italy, 1960-1990: A Public Finance Perspective," Working Papers in Economic History wh030602, Universidad Carlos III, Departamento de Historia Económica e Instituciones.
  5. Patrick Honohan, 1994. "The Fiscal Approach to Financial Intermediation Policy," Papers WP049, Economic and Social Research Institute (ESRI).

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