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Optimal Tax Base with Administrative fixed Costs

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.
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https://halshs.archives-ouvertes.fr/halshs-00639800
Contributor : Lucie Label <>
Submitted on : Thursday, November 10, 2011 - 8:55:40 AM
Last modification on : Tuesday, January 19, 2021 - 11:08:50 AM
Long-term archiving on: : Saturday, February 11, 2012 - 2:21:17 AM

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  • HAL Id : halshs-00639800, version 1

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Stéphane Gauthier. Optimal Tax Base with Administrative fixed Costs. 2011. ⟨halshs-00639800⟩

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