Optimal Tax Base with Administrative Fixed Costs
Download full text from publisher
Other versions of this item:
- Stéphane Gauthier, 2011. "Optimal Tax Base with Administrative fixed Costs," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00639800, HAL.
- Stéphane Gauthier, 2013. "Optimal Tax Base with Administrative Fixed Costs," PSE - Labex "OSE-Ouvrir la Science Economique" hal-00731095, HAL.
References listed on IDEAS
- Belan, Pascal & Gauthier, Stéphane & Laroque, Guy, 2008.
"Optimal grouping of commodities for indirect taxation,"
Journal of Public Economics,
Elsevier, vol. 92(7), pages 1738-1750, July.
- 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.
- Pascal Belan & Stéphane Gauthier & Guy Laroque, 2008. "Optimal grouping of commodities for indirect taxation," Post-Print hal-00731151, HAL.
- Yitzhaki, Shlomo, 1979. "A Note on Optimal Taxation and Administrative Costs," American Economic Review, American Economic Association, vol. 69(3), pages 475-480, June.
- Kaplow, Louis, 1990.
"Optimal taxation with costly enforcement and evasion,"
Journal of Public Economics,
Elsevier, vol. 43(2), pages 221-236, November.
- Louis Kaplow, 1989. "Optimal Taxation with Costly Enforcement and Evasion," NBER Working Papers 2996, National Bureau of Economic Research, Inc.
- Joel Slemrod & Shlomo Yitzhaki, 1996. "The Costs of Taxation and the Marginal Efficiency Cost of Funds," IMF Staff Papers, Palgrave Macmillan, vol. 43(1), pages 172-198, March.
- Mirrlees, J. A., 1976. "Optimal tax theory : A synthesis," Journal of Public Economics, Elsevier, vol. 6(4), pages 327-358, November.
- Mayshar, Joram, 1991. " Taxation with Costly Administration," Scandinavian Journal of Economics, Wiley Blackwell, vol. 93(1), pages 75-88.
- Wilson, John Douglas, 1989. "On the Optimal Tax Base for Commodity Taxation," American Economic Review, American Economic Association, vol. 79(5), pages 1196-1206, December.
- Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March.
More about this item
KeywordsIndirect taxation; VAT; tax base; administrative costs;
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2011-11-14 (Accounting & Auditing)
- NEP-PBE-2011-11-14 (Public Economics)
- NEP-PUB-2011-11-14 (Public Finance)
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mse:cesdoc:11060. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Lucie Label). General contact details of provider: http://edirc.repec.org/data/cenp1fr.html .