A new approach to optimal commodity taxation

dc.creator	Homburg, Stefan
dc.date	2004
dc.date.accessioned	2013-10-16T07:01:45Z
dc.date.available	2013-10-16T07:01:45Z
dc.date.issued	2013-10-16
dc.identifier	http://hdl.handle.net/10419/18870
dc.identifier	ppn:393235718
dc.identifier.uri	http://koha.mediu.edu.my:8181/xmlui/handle/10419/18870
dc.description	This paper makes a fresh attempt at characterizing optimal commodity taxes. Under the usual assumptions, an extremely simple expression of second-best commodity taxes is derived, showing tax rates as functions of observable variables only, rather than as functions of unobservable variables such as compensated cross elasticities. The main formula is independent of special preferences, and independent of the number of commodities. It has a simple economic meaning and could be particularly useful for empirical research. Examples and remarks on the normalization problem are provided.
dc.language	eng
dc.publisher
dc.relation	CESifo working papers 1231
dc.rights	http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject	H21
dc.subject	ddc:330
dc.subject	optimal commodity taxation
dc.subject	Ramsey rule
dc.subject	Verbrauchsteuer
dc.subject	Optimale Besteuerung
dc.subject	Second Best
dc.subject	Theorie
dc.title	A new approach to optimal commodity taxation
dc.type	doc-type:workingPaper

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