Tariffs, Optimal Taxes, and Collection Costs:
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Bibliographische Detailangaben
Beteilige Person: Mihaljek, Dubravko (VerfasserIn)
Format: Elektronisch E-Book
Sprache:Englisch
Veröffentlicht: Washington, D.C International Monetary Fund 1992
Schriftenreihe:IMF Working Papers Working Paper No. 92/28
Links:http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
http://elibrary.imf.org/view/IMF001/06699-9781451844573/06699-9781451844573/06699-9781451844573.xml
Abstract:This paper studies an optimal tax problem for a small open economy where collecting taxes is costly. It is shown that, in the presence of collection costs modeled as an increasing function of the tax rate: (a) the standard rules of optimal commodity taxation (the Ramsey, the inverse elasticity, the Corlett-Hague rules) may no longer be valid; (b) tariffs may replace domestic taxes as a second-best revenue-raising device; and (c) the optimal tariff/tax structure may be uniform rather than differentiated
Umfang:1 Online-Ressource (34 p)
ISBN:1451844573
9781451844573