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- ISIDORE Id: 10670/1.565cc0...
- hal: hal-00731151
- doi: 10.1016/j.jpubeco.2008.01.010
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info:eu-repo/semantics/altIdentifier/doi/10.1016/j.jpubeco.2008.01.010
info:eu-repo/semantics/OpenAccess
Mots-clés
Indirect tax Ramsey Aggregation H - Public Economics/H.H2 - Taxation, Subsidies, and Revenue/H.H2.H21 - Efficiency • Optimal Taxation H - Public Economics/H.H2 - Taxation, Subsidies, and Revenue/H.H2.H23 - Externalities • Redistributive Effects • Environmental Taxes and SubsidiesSujets proches
Duties Fee system (Taxation) Taxation, Incidence of Tax reform Tax policy Taxes Grants Subventions Vouchers (Subsidies) Corporate subsidies Welfare, Corporate Government subsidies Business subsidies Corporate welfare Government aid Federal aidCiter ce document
Pascal Belan et al., « Optimal grouping of commodities for indirect taxation », HAL SHS (Sciences de l’Homme et de la Société), ID : 10.1016/j.jpubeco.2008.01.010
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Résumé
Indirect taxes contribute to a sizeable part of government revenues around the world. Typically there are few different tax rates, and the goods are partitioned into classes associated with each rate. The present paper studies how to group the goods in these few classes. We take as given the number of tax rates and study the optimal aggregation (or classification) of commodities of the fiscal authority in a second best setup. The results are illustrated on data from the United Kingdom.
