Taxation optimale de la consommation et biens informels

Jean-François Gautier

Revue économique, 2002, vol. 53, issue 3, 599-610

Abstract: The question of this paper is whether it is worth taxing the black market. A theoretical optimal tax model provides a first analytical discussion. An empirical version allows us to estimate an optimal tax system for Madagascar. For reasonable inequality aversion parameters, the taxation?s rate of the informal goods is always quite beside the formal goods?one. Nevertheless, efficiency criteria lead to tax informal goods above the actual rates. In opposition, informal goods could be optimally subsidised for higher inequality aversion parameters. Classification JEL : H21, H26

JEL-codes: H21 H26 (search for similar items in EconPapers)
Date: 2002
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