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https://hdl.handle.net/10419/18870
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Homburg, Stefan | en |
dc.date.accessioned | 2009-01-28T15:53:28Z | - |
dc.date.available | 2009-01-28T15:53:28Z | - |
dc.date.issued | 2004 | - |
dc.identifier.uri | http://hdl.handle.net/10419/18870 | - |
dc.description.abstract | This paper makes a fresh attempt at characterizing optimal commodity taxes.Under the usual assumptions, an extremely simple expression of second-bestcommodity taxes is derived, showing tax rates as functions of observablevariables only, rather than as functions of unobservable variables such ascompensated cross elasticities. The main formula is independent of specialpreferences, and independent of the number of commodities. It has a simpleeconomic meaning and could be particularly useful for empirical research.Examples and remarks on the normalization problem are provided. | en |
dc.language.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x1231 | en |
dc.subject.jel | H21 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | optimal commodity taxation | en |
dc.subject.keyword | Ramsey rule | en |
dc.subject.stw | Verbrauchsteuer | en |
dc.subject.stw | Optimale Besteuerung | en |
dc.subject.stw | Second Best | en |
dc.subject.stw | Theorie | en |
dc.title | A new approach to optimal commodity taxation | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 856707139 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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