de Travail du Centre d ’ Economie de la Sorbonne Optimal Tax Base with Administrative Fixed Costs
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چکیده
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. JEL classification numbers: H21. Mots-clés : Taxation indirecte, TVA, assiette fiscale, coûts de gestion et d’administration.
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