Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/18870
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dc.contributor.authorHomburg, Stefanen_US
dc.date.accessioned2009-01-28T15:53:28Z-
dc.date.available2009-01-28T15:53:28Z-
dc.date.issued2004en_US
dc.identifier.urihttp://hdl.handle.net/10419/18870-
dc.description.abstractThis 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_US
dc.language.isoengen_US
dc.publisher|aCenter for Economic Studies and Ifo Institute (CESifo) |cMunichen_US
dc.relation.ispartofseries|aCESifo working papers |x1231en_US
dc.subject.jelH21en_US
dc.subject.ddc330en_US
dc.subject.keywordoptimal commodity taxationen_US
dc.subject.keywordRamsey ruleen_US
dc.subject.stwVerbrauchsteueren_US
dc.subject.stwOptimale Besteuerungen_US
dc.subject.stwSecond Besten_US
dc.subject.stwTheorieen_US
dc.titleA new approach to optimal commodity taxationen_US
dc.typeWorking Paperen_US
dc.identifier.ppn856707139en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-

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