The Optimal Grouping of Commodities for Indirect Taxation
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- Stéphane Gauthier, 2013.
"Optimal tax base with administrative fixed costs,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 20(6), pages 961-973, December.
- Stéphane Gauthier, 2011. "Optimal Tax Base with Administrative fixed Costs," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00639800, HAL.
- Stéphane Gauthier, 2011. "Optimal Tax Base with Administrative Fixed Costs," Documents de travail du Centre d'Economie de la Sorbonne 11060, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
- Stéphane Gauthier, 2013. "Optimal Tax Base with Administrative Fixed Costs," PSE - Labex "OSE-Ouvrir la Science Economique" hal-00731095, HAL.
- Belan, Pascal & Gauthier, Stephane, 2006.
"Optimal indirect taxation with a restricted number of tax rates,"
Journal of Public Economics,
Elsevier, vol. 90(6-7), pages 1201-1213, August.
- Pascal Belan & Stéphane Gauthier, 2006. "Optimal indirect taxation with a restricted number of tax rates," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00106898, HAL.
- repec:hal:cesptp:hal-00731095 is not listed on IDEAS
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