La Regla "Gravar en Función Inversa a la Elasticidad" y la Tributación Óptima

Osvaldo Schenone

Latin American Journal of Economics-formerly Cuadernos de Economía, 1985, vol. 22, issue 65, 117-122

Abstract: This paper considers the classical "inverse elasticity" rule of taxation and its corollary: If there exists a good with zero price elasticity of demand, it should be taxed so as to provide the greatest feasible fraction of total fiscal revenue. This paper

Date: 1985
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