Tariffs, Optimal Taxes, and Collection Costs /

This paper studies an optimal tax problem for a small open economy where collecting taxes is costly. It is shown that, in the presence of collection costs modeled as an increasing function of the tax rate: (a) the standard rules of optimal commodity taxation (the Ramsey, the inverse elasticity, the...

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Bibliographic Details
Main Author:	Mihaljek, Dubravko
Format:	Book
Language:	English
Published:	Washington, D.C. : International Monetary Fund, 1992
Series:	IMF Working Papers ; Working Paper No. 92/28 IMF Working Papers; Working Paper ; No. 1992/028 IMF eLibrary
Subjects:	Administrative costs of taxation Budget constraint Budget negotiations Capital gains tax Commodity taxation Consumption tax Consumption taxes Corporation income tax Corporation tax Cost of taxation Costs of taxation Domestic tax Domestic taxes Economic models Excise duties Export tax Export taxes Fiscal implications Fiscal policy Fiscal publications Government expenditure Government spending High tax rates Higher tax rates Indirect taxation Indirect taxes Lump-sum tax Lump-sum taxes Marginal welfare cost of taxation Optimal tax problem Optimal tax Optimal taxation Optimal taxes Proportional tax Proportionate taxes Public finance Rate of tax Revenue collection Sales tax Sales taxes Social security taxes Tariff rate Tariff rates Tariff structure Tax administration Tax administrators Tax avoidance Tax base Tax bases Tax bill Tax burden Tax categories Tax changes Tax collection Tax collectors Tax compliance Tax evasion Tax forms Tax instruments Tax liability Tax obligations Tax policy Tax rates Tax reform Tax reforms Tax revenue Tax revenues Tax structure Tax structures Tax system Tax systems Taxation Theory of taxation Total tax revenue Trade taxes Uniform tax Untaxed good Untaxed sectors Value-added taxes Agriculture: Aggregate Supply and Demand Analysis Business Taxes and Subsidies Demand elasticity Economic Theory Economic theory & philosophy Economic theory Economics Efficiency Elasticity Fiscal Policy International Trade Organizations Optimal Taxation Prices Public finance & taxation Spendings tax Tariff Tariffs Tax administration and procedure Taxes on trade Taxes Trade Policy Grenada United Kingdom United States

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Tariffs, Optimal Taxes, and Collection Costs /

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