Issues in the Design and Reform of Commodity Taxes: Analytical Results and Empirical Evidence.

This paper reviews the analytical and empirical evidence on certain issues in commodity tax design that have not received much attention. These include the impact on optimal commodity taxes of allowing the following: (i)non linear Engel curves, (ii)Household composition and child subsidy, (iii)fiscal federalism, and (iv)commodity tax evasion.

MoreLess

Year of publication:	1996
Authors:	Ray, R.
Institutions:	School of Economics and Finance, Tasmanian School of Business and Economics
Subject:	TAXES \| TAX REFORMS \| TAXATION \| FISCAL POLICY

More details

Series:	Tasmania - Department of Economics.
Type of publication:	Book / Working Paper
Notes:	56 pages
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H21 - Efficiency; Optimal Taxation ; H22 - Incidence ; H29 - Taxation, Subsidies, and Revenue. Other
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005631036