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 Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne in its series Documents de travail du Centre d'Economie de la Sorbonne with number 11060.
Length: 9 pages
Date of creation: Oct 2011
Date of revision:
Indirect taxation; VAT; tax base; administrative costs.;
Other versions of this item:
- Stéphane Gauthier, 2013. "Optimal Tax Base with Administrative Fixed Costs," UniversitÃ© Paris1 PanthÃ©on-Sorbonne (Post-Print and Working Papers) hal-00731095, HAL.
- Stéphane Gauthier, 2011. "Optimal Tax Base with Administrative fixed Costs," UniversitÃ© Paris1 PanthÃ©on-Sorbonne (Post-Print and Working Papers) halshs-00639800, HAL.
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
This paper has been announced in the following NEP Reports:
- NEP-ACC-2011-11-14 (Accounting & Auditing)
- NEP-ALL-2011-11-14 (All new papers)
- NEP-PBE-2011-11-14 (Public Economics)
- NEP-PUB-2011-11-14 (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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