Optimal commodity grouping in a partial equilibrium framework

Pascal Belan () and Stephane Gauthier

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Abstract: This note characterizes, in a partial equilibrium economy with a single agent, which commodities should be taxed whenever there is only one available tax rate. We show that commodities with low price elasticities should be imposed; luxuries are eventually exempted.

Keywords: Optimal indirect taxation; Commodity grouping (search for similar items in EconPapers)
Date: 2004
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00106895v1
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Citations: View citations in EconPapers (4)

Published in Economics Letters, 2004, 83 (1), pp.49-54. ⟨10.1016/j.econlet.2003.09.026⟩

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Journal Article: Optimal commodity grouping in a partial equilibrium framework (2004)
Working Paper: Optimal commodity grouping in a partial equilibrium framework (2004)
Working Paper: Optimal Commodity Grouping in a Partial Equilibrium Framework (2003)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00106895

DOI: 10.1016/j.econlet.2003.09.026

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