Issues in the Design and Reform of Commodity Taxes: Analytical Results and Empirical Evidence

Ranjan Ray

Working Papers from Tasmania - Department of Economics

Abstract: This paper reviews the analytical and empirical evidence on certain issues in commodity tax design that have not received much attention. These include the impact on optimal commodity taxes of allowing the following: (i)non linear Engel curves, (ii)Household composition and child subsidy, (iii)fiscal federalism, and (iv)commodity tax evasion.

Keywords: TAXES; TAX REFORMS; TAXATION; FISCAL POLICY (search for similar items in EconPapers)
JEL-codes: H20 H21 H22 H29 (search for similar items in EconPapers)
Date: 1996

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
Journal Article: Issues in the Design and Reform of Commodity Taxes: Analytical Results and Empirical Evidence (1997)
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: http://EconPapers.repec.org/RePEc:fth:tasman:1996-02

Access Statistics for this paper

More papers in Working Papers from Tasmania - Department of Economics
Address: UNIVERSITY OF TASMANIA, DEPARTMENT OF ECONOMICS, HOBART TASMANIA 7001 AUSTRALIA.
Contact information at EDIRC.
Series data maintained by Thomas Krichel ().