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Optimal Tax Base with Administrative Fixed Costs
Gauthier, Stéphane - HAL - 2013
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 only comprises commodities whose discouragement index is greater than the ratio of their administrative costs to the tax they...
Persistent link: https://www.econbiz.de/10010775776
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Optimal Tax Base with Administrative Fixed Costs
Gauthier, Stéphane - HAL - 2013
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 only comprises commodities whose discouragement index is greater than the ratio of their administrative costs to the tax they...
Persistent link: https://www.econbiz.de/10010784103
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Optimal Tax Base with Administrative Fixed Costs
Gauthier, Stéphane - HAL - 2013
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 only comprises commodities whose discouragement index is greater than the ratio of their administrative costs to the tax they...
Persistent link: https://www.econbiz.de/10011025737
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Optimal Tax Base with Administrative fixed Costs
Gauthier, Stéphane - HAL - 2011
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.
Persistent link: https://www.econbiz.de/10010635029
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Optimal indirect taxation with a restricted number of tax rates
Belan, Pascal; Gauthier, Stéphane - HAL - 2006
This paper analyzes the optimal structure of indirect taxation when the number of available tax rates is smaller than the number of taxable commodities. Such a constraint requires to choose the levels of tax rates and the groups of commodities that will be taxed at equal rates (or exempted). In...
Persistent link: https://www.econbiz.de/10010635224
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Foreign banks, corporate strategy and financial stability: lessons from the river plate
Brei, Michael; Winograd, Carlos - HAL - 2012
perspective of host country regulators in two Latin American financial systems: Argentina and Uruguay. Using both theory and …
Persistent link: https://www.econbiz.de/10010739026
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Comparaison entre la France (Vaucluse/Bouches-du-Rhône) et l'Argentine (Uruguay/ Cuenca de Plata) : globalisation et normalisation de 2 régions traditionnelles - Comparacion entre...
Lamanthe, Annie; Mercier, Delphine - HAL - 2003
(arboriculture fruitière dans le sud de la France), une située en Uruguay (production d'agrumes de la zone Paysandu-Salto). Les …
Persistent link: https://www.econbiz.de/10008792042
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How does Party Fractionalization convey Preferences for Redistribution in Parliamentary Democracies ?
Amable, Bruno; Gatti, Donatella; Guillaud, Elvire - HAL - 2008
In this paper, we highlight the link between the political demand and social policy outcome while taking into account the design of the party system. The political demand is measured by indivudual preferences and the design of the party system is defined as the extent of party fractionalization....
Persistent link: https://www.econbiz.de/10010738668
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Who compares to whom? The anatomy of income comparisons in Europe
Clark, Andrew E.; Senik, Claudia - HAL - 2009
redistribution. The rich compare less and are more happy than average when they do, which latter is consistent with relative income … theory. With respect to the direction of comparisons, colleagues are the most frequently-cited reference group. Those who …
Persistent link: https://www.econbiz.de/10010738776
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Preferences for redistribution: a European comparative analysis
Guillaud, Elvire - HAL - 2008
redistribution. Controlling for a number of factors usually found to impact individual preferences in the literature, we take the … egoistic motives for redistribution seriously and focus on the role played by the occupational status of individuals in shaping … be formed on the basis of their preferences for redistribution. Finally, (iii) we highlight differences between European …
Persistent link: https://www.econbiz.de/10010738889