Optimal Tax Base with Administrative Fixed Costs
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- 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.
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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-ALL-2011-11-14 (All new papers)
- NEP-PBE-2011-11-14 (Public Economics)
- NEP-PUB-2011-11-14 (Public Finance)
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