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dc.contributor.authorHomburg, Stefanen
dc.date.accessioned2009-01-28T15:53:28Z-
dc.date.available2009-01-28T15:53:28Z-
dc.date.issued2004-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1231en
dc.subject.jelH21en
dc.subject.ddc330en
dc.subject.keywordoptimal commodity taxationen
dc.subject.keywordRamsey ruleen
dc.subject.stwVerbrauchsteueren
dc.subject.stwOptimale Besteuerungen
dc.subject.stwSecond Besten
dc.subject.stwTheorieen
dc.titleA new approach to optimal commodity taxation-
dc.typeWorking Paperen
dc.identifier.ppn856707139en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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