Tariffs, Optimal Taxes, and Collection Costs /

Tariffs, Optimal Taxes, and Collection Costs /

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...

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Bibliografiske detaljer
Hovedforfatter:	Mihaljek, Dubravko
Format:	Tidsskrift
Sprog:	English
Udgivet:	Washington, D.C. : International Monetary Fund, 1992.
Serier:	IMF Working Papers; Working Paper ; No. 1992/028
Online adgang:	Full text available on IMF

Lignende værker

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Udgivet: (1993)

Tariff-Tax Reforms in Large Economies /
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Udgivet: (2012)

Coordinating Tariff Reduction and Domestic Tax Reform /
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Udgivet: (1999)

Optimism at All Costs
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Udgivet: (1997)

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Macroeconomic Consequences of Tariffs /
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Udgivet: (2019)

Tariffs and the Macroeconomy : Some Empirical Evidence.
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Udgivet: (2017)

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Udgivet: (2008)

Inequality and Optimal Redistributive Tax and Transfer Policies /
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Udgivet: (1999)

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Udgivet: (2019)

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The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa /
af: Beer, Sebastian
Udgivet: (2018)

The Optimal Mix of Inflationary Finance and Commodity Taxation with Collection Lags /
af: Dixit, Avinash
Udgivet: (1990)

Do Enhanced Collective Action Clauses Affect Sovereign Borrowing Costs? /
af: Chung, Kay
Udgivet: (2020)

Reforming External Tariffs in Central and Western African Countries /
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Udgivet: (2006)