منابع مشابه
A New Approach to Optimal Commodity Taxation
This paper makes a fresh attempt at characterizing optimal commodity taxes. Under the usual assumptions, an extremely simple expression of second-best commodity taxes is derived, showing tax rates as functions of observable variables only, rather than as functions of unobservable variables such as compensated cross elasticities. The main formula is independent of special preferences, and indepe...
متن کاملA New Approach to Optimal Commodity Taxation
This paper makes a fresh attempt at characterizing optimal commodity taxes. Under the usual assumptions, an extremely simple expression of second-best commodity taxes is derived, showing tax rates as functions of observable variables only, rather than as functions of unobservable variables such as compensated cross elasticities. The main formula is independent of special preferences, and indepe...
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ژورنال
عنوان ژورنال: Intereconomics
سال: 1975
ISSN: 0020-5346,1613-964X
DOI: 10.1007/bf02928760