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...
| Glavni autor: | |
|---|---|
| Daljnji autori: | |
| Format: | Žurnal |
| Jezik: | English |
| Izdano: |
Washington, D.C. :
International Monetary Fund,
1993.
|
| Serija: | IMF Working Papers; Working Paper ;
No. 1993/060 |
| Online pristup: | Full text available on IMF |