inverse-elasticity rule. We also verify the necessary and sufficient condition for the optimal solution to exhibit uniform …

seminal inverse-elasticity rule. First, we estimate the tax elasticity of the two tax bases using event-study and generalized … business profits. This suggests that municipality-level taxation in Germany is inconsistent with the inverse-elasticity rule …

seminal inverse-elasticity rule. First, we estimate the tax elasticity of the two tax bases using event-study and generalized … business profits. This suggests that municipality-level taxation in Germany is inconsistent with the inverse-elasticity rule …

inverse-elasticity rule. We also verify the necessary and sufficient condition for the optimal solution to exhibit uniform …

elasticity condition does not hold, the optimal policy is at variance with the well-known inverse elasticity rule and with the …

elasticity condition does not hold, the optimal policy is at variance with the well-known inverse elasticity rule and with the …

reexamine Ramsey's inverse elasticity rule in presence of Hotelling-type non-renewable natural resources. Under standard … extraction obeys an inverse elasticity rule almost identical to that of a commodity whose supply is perfectly elastic. As a … sole effect of the tax, it is determined by a rule reminiscent of the inverse elasticity rule applying to elastically …