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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| פורמט: | כתב-עת |
| שפה: | English |
| יצא לאור: |
Washington, D.C. :
International Monetary Fund,
1992.
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| סדרה: | IMF Working Papers; Working Paper ;
No. 1992/028 |
| גישה מקוונת: | Full text available on IMF |