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A Diagrammatic Approach to Optimal Commodity Taxation

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  • Heady, Christopher

Abstract

This paper presents a diagrammatic analysis of the Ramsey tax problem with the aim of making the theory easier to understand. In particular, it provides an intuitive justification for the Ramsey tax rule, something that has so far been missing from the literature. The analysis rests on the idea that commodity taxes can be improved if there is scope for inducing consumers to participate further in taxed activities. The Ramsey rule is shown to be satisfied when no such scope exists.

Suggested Citation

  • Heady, Christopher, 1987. "A Diagrammatic Approach to Optimal Commodity Taxation," Public Finance = Finances publiques, , vol. 42(2), pages 250-263.
  • Handle: RePEc:pfi:pubfin:v:42:y:1987:i:2:p:250-63
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    Cited by:

    1. Katri Kosonen & Gaetan Nicodeme, 2009. "The role of fiscal instruments in environmental policy," Taxation Papers 19, Directorate General Taxation and Customs Union, European Commission.
    2. Yasin Kuso & Muhia John Gachunga, 2019. "Impact of Tax Structures on Growth in Congo, Brazzaville," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(2), pages 108-113, June.
    3. Liudmila N. Lykova, 2015. "Tax burden in the Russian Federation: a comparative analysis point of view," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 1(1), pages 76-89.
    4. Chris Heady, 1993. "Optimal taxation as a guide to tax policy: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 14(1), pages 15-41, February.

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