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01537cas a2200241 a 4500 |
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AALejournalIMF007956 |
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|c 5.00 USD
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|z 9781451844573
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Mihaljek, Dubravko.
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|a Tariffs, Optimal Taxes, and Collection Costs /
|c Dubravko Mihaljek.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1992.
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| 300 |
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|a 1 online resource (34 pages)
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|a IMF Working Papers
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| 500 |
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a 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.
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|a Mode of access: Internet
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|a IMF Working Papers; Working Paper ;
|v No. 1992/028
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/1992/028/001.1992.issue-028-en.xml
|z IMF e-Library
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