Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/22411
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dc.contributor.authorHomburg, Stefanen_US
dc.date.accessioned2009-01-29T14:59:24Z-
dc.date.available2009-01-29T14:59:24Z-
dc.date.issued2004en_US
dc.identifier.urihttp://hdl.handle.net/10419/22411-
dc.description.abstractThis paper makes a fresh attempt at characterizing optimal commodity taxes. Under the usual assumptions, an extremely simple expression of second-best commodity taxes is derived, showing tax rates as functions of observable variables only, rather than as functions of unobservable variables such as compensated cross elasticities. The main formula is independent of special preferences, and independent of the number of commodities. It has a simple economic 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.publisheren_US
dc.relation.ispartofseries|aDiskussionspapiere des Fachbereichs Wirtschaftswissenschaften, Universität Hannover |x299en_US
dc.subject.jelH21en_US
dc.subject.ddc330en_US
dc.subject.keywordOptimal Commodity Taxationen_US
dc.subject.keywordRamsey Ruleen_US
dc.titleA New Approach to Optimal Commodity Taxationen_US
dc.typeWorking Paperen_US
dc.identifier.ppn485650134en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-

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