Optimal Indirect Tax Design for a Developing Country
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Diamond, P. A., 1975.
"A many-person Ramsey tax rule,"
Journal of Public Economics, Elsevier, vol. 4(4), pages 335-342, November.
- P. A. Diamond, 1975. "A Many-Person Ramsey Tax Rule," Working papers 146, Massachusetts Institute of Technology (MIT), Department of Economics.
- Hatzipanayotou, Panos & Michael, Michael S. & Miller, Stephen M., 1994. "Win-win indirect tax reform : A modest proposal," Economics Letters, Elsevier, vol. 44(1-2), pages 147-151.
- Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production: I--Production Efficiency," American Economic Review, American Economic Association, vol. 61(1), pages 8-27, March.
- Hertel, Thomas, 1997. "Global Trade Analysis: Modeling and applications," GTAP Books, Center for Global Trade Analysis, Department of Agricultural Economics, Purdue University, number 7685, March.
- Emran, M. Shahe & Stiglitz, Joseph E., 2005.
"On selective indirect tax reform in developing countries,"
Journal of Public Economics, Elsevier, vol. 89(4), pages 599-623, April.
- M. Shahe Emran & Joseph E. Stiglitz, 2002. "On Selective Indirect Tax Reform in Developing Countries," International Trade 0210003, University Library of Munich, Germany.
- Emran, M. Shahe, 2005. "Revenue-increasing and welfare-enhancing reform of taxes on exports," Journal of Development Economics, Elsevier, vol. 77(1), pages 277-292, June.
- Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production II: Tax Rules," American Economic Review, American Economic Association, vol. 61(3), pages 261-278, June.
- Yoshitomo Ogawa, 2007. "The optimal commodity tax structure in a four-good model," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(6), pages 657-671, December.
- Yoshitomo Ogawa, 2007. "The structure of optimal tariff rates in a large country with market power," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 33(2), pages 271-283, November.
- Michael Keen & David Wildasin, 2004. "Pareto-Efficient International Taxation," American Economic Review, American Economic Association, vol. 94(1), pages 259-275, March.
- Baunsgaard, Thomas & Keen, Michael, 2010.
"Tax revenue and (or?) trade liberalization,"
Journal of Public Economics, Elsevier, vol. 94(9-10), pages 563-577, October.
- Mr. Thomas Baunsgaard & Mr. Michael Keen, 2005. "Tax Revenue and (or?) Trade Liberalization," IMF Working Papers 2005/112, International Monetary Fund.
- Ethier, Wilfred J., 1984. "Higher dimensional issues in trade theory," Handbook of International Economics, in: R. W. Jones & P. B. Kenen (ed.), Handbook of International Economics, edition 1, volume 1, chapter 3, pages 131-184, Elsevier.
- Yoshitomo Ogawa, 2012. "The structure of Nash equilibrium tariffs," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 51(1), pages 139-161, September.
- Tatsuo Hatta & Yoshitomo Ogawa, 2007. "Optimal Tariffs under a Revenue Constraint," Review of International Economics, Wiley Blackwell, vol. 15(3), pages 560-573, August.
- Nobuhiro Hosoe & Kenji Gasawa & Hideo Hashimoto, 2010. "Textbook of Computable General Equilibrium Modelling," Palgrave Macmillan Books, Palgrave Macmillan, number 978-0-230-28165-3.
- Boadway, Robin, 2012. "From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262017113, December.
- Munk, Knud Jorgen, 1978. " Optimal Taxation and Pure Profit," Scandinavian Journal of Economics, Wiley Blackwell, vol. 80(1), pages 1-19.
- Dixit, Avinash, 1985. "Tax policy in open economies," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 6, pages 313-374, Elsevier.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Yoshitomo Ogawa & Nobuhiro Hosoe, 2020. "Optimal indirect tax design in an open economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1081-1107, October.
- Anderson, James E. & Neary, J. Peter, 2016. "Sufficient statistics for tariff reform when revenue matters," Journal of International Economics, Elsevier, vol. 98(C), pages 150-159.
- Knud Munk, 2008.
"Tax-tariff reform with costs of tax administration,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(6), pages 647-667, December.
- Knud MUNK, 2001. "Tax-Tariff Reform with costs of Tax Administration," Middle East and North Africa 330400045, EcoMod.
- Knud Jørgen Munk, 2005. "Tax-tariff reform with costs of tax administration," Economics Working Papers 2005-21, Department of Economics and Business Economics, Aarhus University.
- Knud Jorgen MUNK, 2010. "Tax-Tariff Reform with Costs of Tax Administrations," EcoMod2004 330600102, EcoMod.
- Knud Jørgen Munk, 2006. "Tax-tariff reform with costs of tax administration," Economics Working Papers 2006-14, Department of Economics and Business Economics, Aarhus University.
- Keen, Michael, 2008.
"VAT, tariffs, and withholding: Border taxes and informality in developing countries,"
Journal of Public Economics, Elsevier, vol. 92(10-11), pages 1892-1906, October.
- Mr. Michael Keen, 2007. "VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries," IMF Working Papers 2007/174, International Monetary Fund.
- James E. Anderson & J. Peter Neary, 2013.
"Revenue Tariff Reform,"
NBER Working Papers
19752, National Bureau of Economic Research, Inc.
- Anderson, James E & Neary, J Peter, 2014. "Revenue Tariff Reform," CEPR Discussion Papers 9838, C.E.P.R. Discussion Papers.
- Peter Neary & James E. Anderson, 2013. "Revenue Tariff Reform," Economics Series Working Papers 688, University of Oxford, Department of Economics.
- Michael Carlos Best & Anne Brockmeyer & Henrik Jacobsen Kleven & Johannes Spinnewijn & Mazhar Waseem, 2015.
"Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan,"
Journal of Political Economy, University of Chicago Press, vol. 123(6), pages 1311-1355.
- Best, Michael Carlos & Brockmeyer, Anne & Kleven, Henrik Jacobsen & Spinnewijn, Johannes & Waseem, Mazhar, 2015. "Production versus revenue efficiency with limited tax capacity: theory and evidence from Pakistan," LSE Research Online Documents on Economics 64916, London School of Economics and Political Science, LSE Library.
- Julia Cage & Lucie Gadenne, 2014.
"Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006,"
Sciences Po publications
info:hdl:2441/4icc4hr7684, Sciences Po.
- Cag�, Julia & Gadenne, Lucie, 2017. "Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006," CEPR Discussion Papers 12469, C.E.P.R. Discussion Papers.
- Julia Cage & Lucie Gadenne, 2014. "Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006," Working Papers hal-03460586, HAL.
- Cage, Julia & Gadenne, Lucie, 2016. "Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006," The Warwick Economics Research Paper Series (TWERPS) 1132, University of Warwick, Department of Economics.
- Cage, Julia & Gadenne, Lucie, 2016. "Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006," Economic Research Papers 269314, University of Warwick - Department of Economics.
- repec:hal:spmain:info:hdl:2441/4icc4hr7684k8f6u7csmfuve2 is not listed on IDEAS
- Fabio Antoniou & Panos Hatzipanayotou & Nikos Tsakiris, 2019. "Destination‐based vs. Origin‐based Commodity Taxation in Large Open Economies with Unemployment," Economica, London School of Economics and Political Science, vol. 86(341), pages 67-86, January.
- Julia Cage & Lucie Gadenne, 2014.
"Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006,"
Sciences Po publications
info:hdl:2441/4icc4hr7684, Sciences Po.
- Julia Cage & Lucie Gadenne, 2014. "The Fiscal Cost of Trade Liberalization," PSE Working Papers halshs-00705354, HAL.
- Julia Cage & Lucie Gadenne, 2014. "The Fiscal Cost of Trade Liberalization," Working Papers halshs-00705354, HAL.
- Kodjo Adandohoin & Vigninou Gammadigbe, 2022. "The revenue efficiency consequences of the announcement of a tax transition reform: The case of WAEMU countries," African Development Review, African Development Bank, vol. 34(S1), pages 195-218, July.
- Kenji Fujiwara, 2015.
"Tax Principles and Tariff-Tax Reforms,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(3), pages 360-370, September.
- Kenji Fujiwara, 2014. "Tax Principles and Tariff-Tax Reforms," Discussion Paper Series 119, School of Economics, Kwansei Gakuin University, revised Aug 2014.
- Haibara Takumi, 2017. "Indirect Tax Reform in Developing Countries: A Consumption-Neutral Approach," Journal of Globalization and Development, De Gruyter, vol. 8(1), pages 1-11, June.
- Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2011.
"Direct versus Indirect Taxation: Trends, Theory, and Economic Significance,"
Chapters, in: Emilio Albi & Jorge Martinez-Vazquez (ed.), The Elgar Guide to Tax Systems, chapter 2,
Edward Elgar Publishing.
- Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2009. "Direct versus Indirect Taxation: Trends, Theory and Economic Significance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0911, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2010. "Direct versus Indirect Taxation: Trends, Theory and Economic Significance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1014, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547.
- Emran, M. Shahe, 2005. "Revenue-increasing and welfare-enhancing reform of taxes on exports," Journal of Development Economics, Elsevier, vol. 77(1), pages 277-292, June.
- Kenji Fujiwara, 2016.
"Tax Principles and Tariff-Tax Reforms under International Oligopoly,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 18(1), pages 84-98, February.
- Kenji Fujiwara, 2014. "Tax Principles and Tariff-Tax Reforms under International Oligopoly," Discussion Paper Series 116, School of Economics, Kwansei Gakuin University, revised Mar 2014.
- Best, Michael & Brockmeyer, Anne & Kleven, Henrik & Spinnewijn, Johannes & Waseem, Mazhar, 2013. "Production vs Revenue Efficiency With Limited Tax Capacity: Theory and Evidence From Pakistan," CEPR Discussion Papers 9717, C.E.P.R. Discussion Papers.
- M. Shahe Emran & Joseph E. Stiglitz, 2004.
"Price-neutral Tax Reform With an Informal Economy,"
Public Economics
0407010, University Library of Munich, Germany.
- Joseph E. Stiglitz & M. Shahe Emran, 2004. "Price Neutral Tax reform With an Informal Economy," Econometric Society 2004 North American Summer Meetings 493, Econometric Society.
- Takumi HAIBARA & Hiroshi OHTA, 2011. "A New Proposal of Ecological Tax Reform," GSICS Working Paper Series 24, Graduate School of International Cooperation Studies, Kobe University.
- Knud J., MUNK, 2008.
"On the Use of Border Taxes in Developing Countries,"
Discussion Papers (ECON - Département des Sciences Economiques)
2008005, Université catholique de Louvain, Département des Sciences Economiques, revised 29 Jul 2011.
- Knud MUNK, 2008. "On the Use of Border Taxes in Developing Countries," EcoMod2008 23800093, EcoMod.
More about this item
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2018-08-13 (Public Economics)
Statistics
Access and download statisticsCorrections
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:ngi:dpaper:18-06. 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: . General contact details of provider: https://edirc.repec.org/data/gripsjp.html .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The email address of this maintainer does not seem to be valid anymore. Please ask the person in charge to update the entry or send us the correct address (email available below). General contact details of provider: https://edirc.repec.org/data/gripsjp.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.