Optimal Tax Base with Administrative Fixed Costs
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DOI: 10.1007/s10797-012-9254-8
Note: View the original document on HAL open archive server: https://hal.science/hal-00731095
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Other versions of this item:
- Stéphane Gauthier, 2013. "Optimal tax base with administrative fixed costs," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(6), pages 961-973, December.
- Stéphane Gauthier, 2011. "Optimal Tax Base with Administrative fixed Costs," Post-Print halshs-00639800, HAL.
- Stéphane Gauthier, 2013. "Optimal Tax Base with Administrative Fixed Costs," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00731095, HAL.
- Stéphane Gauthier, 2011. "Optimal Tax Base with Administrative fixed Costs," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00639800, HAL.
- Stéphane Gauthier, 2013. "Optimal Tax Base with Administrative Fixed Costs," PSE-Ecole d'économie de Paris (Postprint) hal-00731095, HAL.
- Stéphane Gauthier, 2011. "Optimal Tax Base with Administrative Fixed Costs," Documents de travail du Centre d'Economie de la Sorbonne 11060, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
References listed on IDEAS
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Cited by:
- Daron Acemoglu & James A. Robinson, 2017.
"The Emergence of Weak, Despotic and Inclusive States,"
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23657, National Bureau of Economic Research, Inc.
- Robinson, James A. & Acemoglu, Daron, 2018. "The Emergence of Weak, Despotic and Inclusive States," CEPR Discussion Papers 13031, C.E.P.R. Discussion Papers.
- Robin Boadway & Katherine Cuff, 2023. "The Case for Uniform Commodity Taxation: A Tax Reform Approach," Hacienda Pública Española / Review of Public Economics, IEF, vol. 244(1), pages 79-109, March.
- Boadway, Robin & Cuff, Katherine, 2022. "A generalization of the Deaton-Hellwig results on uniform commodity taxation," Journal of Public Economics, Elsevier, vol. 214(C).
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More about this item
Keywords
indirect taxation; VAT; tax base; administrative costs;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2014-11-07 (Public Economics)
- NEP-PUB-2014-11-07 (Public Finance)
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