Optimal Taxes with Untaxed Goods and Factors

Robin Boadway

Public Finance Review, 1975, vol. 3, issue 3, 275-290

Abstract: This paper derives optimal tax rules for an economy which supplies public goods and has several untaxed goods and/or factors The result is a generalization of the Corlett and Hague theorem for which only one untaxed good existed. When some goods or factors are untaxed, the tax rates of the remaining goods and factors must be increased more for those which are most complementary for the goods or factors one would like to tax most, but cannot. Also, the opportunity cost of supplying public goods is decreased if the public goods are complementary with untaxed goods or factors.

Date: 1975
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:3:y:1975:i:3:p:275-290

DOI: 10.1177/109114217500300304

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