Collection Lags and the Optimal Inflation Tax : A Reconsideration /
The observation that collection lags combine with inflation to erode fiscal revenues has long been a strong argument against seigniorage (Tanzi (1978)). However, with the exception of Dixit (1991), who used a general equilibrium model to reject this argument, the optimal tax literature has not analy...
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| Format: | Revue |
| Langue: | English |
| Publié: |
Washington, D.C. :
International Monetary Fund,
1993.
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| Collection: | IMF Working Papers; Working Paper ;
No. 1993/060 |
| Accès en ligne: | Full text available on IMF |