The Optimal Mix of Inflationary Finance and Commodity Taxation with Collection Lags /
When there are collection lags in the tax system, inflation reduces the real revenues. This is often offered as an argument for less reliance on the inflation tax. But the optimal rates of other taxes should also be reconsidered in the light of collection lags. When this is done, the focus shifts fr...
| Autor principal: | |
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| Formato: | Periódico |
| Idioma: | English |
| Publicado em: |
Washington, D.C. :
International Monetary Fund,
1990.
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| Colecção: | IMF Working Papers; Working Paper ;
No. 1990/087 |
| Acesso em linha: | Full text available on IMF |