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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. J PUBLIC ECON , 92 (7) 1738 - 1750. 10.1016/j.pubeco.2008.01.010.

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Abstract

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. (c) 2008 Elsevier B.V. All rights reserved.

Type: Article
Title: Optimal grouping of commodities for indirect taxation
DOI: 10.1016/j.pubeco.2008.01.010
Keywords: indirect tax, Ramsey, aggregation, INCOME TAXATION, EXTERNALITIES, TAXES
UCL classification: UCL > Provost and Vice Provost Offices
UCL > Provost and Vice Provost Offices > UCL SLASH
UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of SandHS > Dept of Economics
URI: http://discovery.ucl.ac.uk/id/eprint/64988
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