Optimal Tax Base with Administrative fixed Costs

Stephane Gauthier

Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) from HAL

Abstract: This note characterizes the optimal base for commodity taxation in the presence of administrative fixed costs varying across goods. For low tax rates, the optimal base comprises all commodities whose discouragement index is greater than the ratio of their administrative costs to the tax they yield.

Keywords: Indirect taxation; VAT; tax base; administrative costs.; Taxation indirecte; TVA; assiette fiscale; coûts de gestion et d'administration. (search for similar items in EconPapers)
Date: 2011-10
New Economics Papers: this item is included in nep-acc and nep-pub
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00639800v1
References: Add references at CitEc
Citations:

Published in 2011

Downloads: (external link)
https://shs.hal.science/halshs-00639800v1/document (application/pdf)

Related works:
Journal Article: Optimal tax base with administrative fixed costs (2013)
Working Paper: Optimal Tax Base with Administrative Fixed Costs (2013)
Working Paper: Optimal Tax Base with Administrative Fixed Costs (2013)
Working Paper: Optimal Tax Base with Administrative Fixed Costs (2013)
Working Paper: Optimal Tax Base with Administrative fixed Costs (2011)
Working Paper: Optimal Tax Base with Administrative Fixed Costs (2011)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:cesptp:halshs-00639800

Access Statistics for this paper

More papers in Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) from HAL
Bibliographic data for series maintained by CCSD ().