This paper examines the question of the extent to which redistribution can be achieved using a structure of consumption taxes differential rates and exemptions. A local measure of progression, that of liability progression (equivalent to the revenue elasticity) is examined. Results are obtained...

Why do innovations need delay to diffuse, or why do they fail? This paper provides a possbile explanation. Considering a population of potential adopters of a technology, we set up a model composed of interacting agents. Interaction is conceived as influence effects and the network of...

The paper studies optimal redistributive taxation when the government cannot commit the future policy. The framework used is one in which individuals can revise their consumption-savings decisions slightly more often than the government can change tax policy.

This paper analyses a growth model wherein saving results from bequest-as-consumption. It first looks at the market equilibrium and at the optimal solution. Then it turns to the issue of decentralizing the optimal solution with various taxes and transfers. Depending on the available instruments,...

This paper provides evidence showing that the insensivity of marginal commodity tax reforms to demand specification, observed in recent studies, does not extend to the non marginal case. The size of the tax change has a sharp impact on commodity tax reforms. In constrast to priceeffects, neither...

This paper shows that, where the relative levels and general evolution of labour, capital and consumption tax rates are concerned, the conclusions drawn on the basis of ECFIN's rates are robust with respect to alternative definitions used by the OECD and by 'Structures of the Taxation Systems in...

This paper provides a unified framework in which to examine income and consumption tax revenue elasticities. In addition, new results are established in relation to consumption taxes. These results help to provide a better understanding of the determinants of the revenue responsiveness...

This paper is concerned with the problem of combining a non-linear income tax with an indirect externality correcting tax. The analysis is performed in a model economy with two types of individuals and two types of consumption goods. The government wants to redistribute from the more able...