Optimal Tax Base with Administrative Fixed Costs

Stephane Gauthier

Documents de travail du Centre d'Economie de la Sorbonne from Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne

Abstract: This note characterizes the optimal base for commodity taxation in the presence of administrative fixed costs varying across goods. For low tax rates, the optimal base comprises all commodities whose discouragement index is greater than the ratio of their administrative costs to the tax they yield

Keywords: Indirect taxation; VAT; tax base; administrative costs (search for similar items in EconPapers)
JEL-codes: H21 (search for similar items in EconPapers)
Pages: 9 pages
Date: 2011-10
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
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Downloads: (external link)
ftp://mse.univ-paris1.fr/pub/mse/CES2011/11060.pdf (application/pdf)

Related works:
Journal Article: Optimal tax base with administrative fixed costs (2013)
Working Paper: Optimal Tax Base with Administrative Fixed Costs (2013)
Working Paper: Optimal Tax Base with Administrative Fixed Costs (2013)
Working Paper: Optimal Tax Base with Administrative Fixed Costs (2013)
Working Paper: Optimal Tax Base with Administrative fixed Costs (2011)
Working Paper: Optimal Tax Base with Administrative fixed Costs (2011)
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Persistent link: https://EconPapers.repec.org/RePEc:mse:cesdoc:11060

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