Optimal Tax Base with Administrative Fixed Costs
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
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- Belan, Pascal & Gauthier, Stéphane & Laroque, Guy, 2008.
"Optimal grouping of commodities for indirect taxation,"
Journal of Public Economics,
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- Pascal Belan & Stéphane Gauthier & Guy Laroque, 2005. "The Optimal Grouping of Commodities for Indirect Taxation," Working Papers 2005-15, Centre de Recherche en Economie et Statistique.
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