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...
| Κύριος συγγραφέας: | |
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| Μορφή: | Επιστημονικό περιοδικό |
| Γλώσσα: | English |
| Έκδοση: |
Washington, D.C. :
International Monetary Fund,
1992.
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| Σειρά: | IMF Working Papers; Working Paper ;
No. 1992/028 |
| Διαθέσιμο Online: | Full text available on IMF |