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The Optimal Grouping of Commodities for Indirect Taxation

Author

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  • Pascal Belan

    (Crest)

  • Stéphane Gauthier

    (Crest)

  • Guy Laroque

    (Crest)

Abstract

Indirect taxes contribute to a sizeable part of government revenues around theworld. Typically there are a few different tax rates, and the goods are partitionedinto classes associated with each rate. The present paper studies how to group thegoods in these few classes. We take as given the number of tax rates and study theoptimal aggregation (or classification) of commodities of the fiscal authority in asecond best setup. The results are illustrated on data from the United Kingdom.

Suggested Citation

  • Pascal Belan & Stéphane Gauthier & Guy Laroque, 2005. "The Optimal Grouping of Commodities for Indirect Taxation," Working Papers 2005-15, Center for Research in Economics and Statistics.
  • Handle: RePEc:crs:wpaper:2005-15
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    Cited by:

    1. 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.
    2. 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.
    3. repec:hal:cesptp:hal-00731095 is not listed on IDEAS

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