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Optimal Tax Base with Administrative fixed Costs

Author

Listed:
  • Stéphane Gauthier

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique, PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École nationale des ponts et chaussées - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement)

Abstract

This 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.

Suggested Citation

  • Stéphane Gauthier, 2011. "Optimal Tax Base with Administrative fixed Costs," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00639800, HAL.
    • Handle: RePEc:hal:cesptp:halshs-00639800
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00639800v1
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    Cited by:

    1. is not listed on IDEAS
    2. Daron Acemoglu & James A. Robinson, 2017. "The Emergence of Weak, Despotic and Inclusive States," NBER Working Papers 23657, National Bureau of Economic Research, Inc.
    3. Jacquemet, Nicolas & Luchini, Stéphane & Shogren, Jason F. & Zylbersztejn, Adam, 2024. "Commitment to the truth creates trust in market exchange: Experimental evidence," Games and Economic Behavior, Elsevier, vol. 148(C), pages 279-295.
    4. Boadway, Robin & Cuff, Katherine, 2022. "A generalization of the Deaton-Hellwig results on uniform commodity taxation," Journal of Public Economics, Elsevier, vol. 214(C).
    5. Robin Boadway & Katherine Cuff, 2023. "The Case for Uniform Commodity Taxation: A Tax Reform Approach," Hacienda Pública Española / Review of Public Economics, IEF, vol. 244(1), pages 79-109, March.

    More about this item

    Keywords

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    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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