Issues in the Design and Reform of Commodity Taxes: Analytical Results and Empirical Evidence
This paper reviews the analytical and empirical evidence on certain issues in commodity tax design that have not received much attention. These include the impact on optimal commodity taxes of allowing the following: (i)non linear Engel curves, (ii)Household composition and child subsidy, (iii)fiscal federalism, and (iv)commodity tax evasion.
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|Date of creation:||1996|
|Date of revision:|
|Contact details of provider:|| Postal: UNIVERSITY OF TASMANIA, DEPARTMENT OF ECONOMICS, HOBART TASMANIA 7001 AUSTRALIA.|
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Web page: http://www.utas.edu.au/economics-finance/
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