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Optimal Tax Base with Administrative Fixed Costs
| Content Provider | Semantic Scholar |
|---|---|
| Author | Gauthier, Stéphane |
| Copyright Year | 2017 |
| Abstract | 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. JEL classification numbers: H21. Mots-clés : Taxation indirecte, TVA, assiette fiscale, coûts de gestion et d’administration. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://hal.archives-ouvertes.fr/hal-00731095/document |
| Alternate Webpage(s) | https://halshs.archives-ouvertes.fr/halshs-00639800/document |
| Alternate Webpage(s) | https://halshs.archives-ouvertes.fr/file/index/docid/639800/filename/11060.pdf |
| Language | English |
| Access Restriction | Open |
| Subject Keyword | Commodity money Financial cost Manufactured Supplies Mitochondrial-Derived Peptide MOTS-c |
| Content Type | Text |
| Resource Type | Article |