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Optimal grouping of commodities for indirect taxation

Belan, P.; Gauthier, S.; Laroque, G.; (2008) Optimal grouping of commodities for indirect taxation. Journal of Public Economics , 92 (7) pp. 1738-1750. 10.1016/j.jpubeco.2008.01.010.

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Indirect taxes contribute to a sizeable part of government revenues around the world. Typically there are few different tax rates, and the goods are partitioned into classes associated with each rate. The present paper studies how to group the goods in these few classes. We take as given the number of tax rates and study the optimal aggregation (or classification) of commodities of the fiscal authority in a second best setup. The results are illustrated on data from the United Kingdom.

Type: Article
Title: Optimal grouping of commodities for indirect taxation
DOI: 10.1016/j.jpubeco.2008.01.010
Publisher version: http://dx.doi.org/10.1016/j.jpubeco.2008.01.010
Language: English
UCL classification: UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of SandHS > Dept of Economics
URI: http://discovery.ucl.ac.uk/id/eprint/16853
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