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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100	1		\|a Mihaljek, Dubravko
245	1	0	\|a Tariffs, Optimal Taxes, and Collection Costs / \|c Dubravko Mihaljek
264		1	\|a Washington, D.C. : \|b International Monetary Fund, \|c 1992
300			\|a 1 online resource (34 pages)
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490	1		\|a IMF Working Papers ; \|v Working Paper No. 92/28
490	1		\|a IMF Working Papers
500			\|a Bibliographic Level Mode of Issuance: Monograph
500			\|a Part of the IMF eLibrary collection
506			\|a Restricted for use by site license
506			\|a Restricted for use by site license.
520	3		\|a 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 Corlett-Hague rules) may no longer be valid; (b) tariffs may replace domestic taxes as a second-best revenue-raising device; and (c) the optimal tariff/tax structure may be uniform rather than differentiated
546			\|a English
588			\|a Description based on print version record
650		4	\|a Administrative costs of taxation
650		4	\|a Budget constraint
650		4	\|a Budget negotiations
650		4	\|a Capital gains tax
650		4	\|a Commodity taxation
650		4	\|a Consumption tax
650		4	\|a Consumption taxes
650		4	\|a Corporation income tax
650		4	\|a Corporation tax
650		4	\|a Cost of taxation
650		4	\|a Costs of taxation
650		4	\|a Domestic tax
650		4	\|a Domestic taxes
650		4	\|a Economic models
650		4	\|a Excise duties
650		4	\|a Export tax
650		4	\|a Export taxes
650		4	\|a Fiscal implications
650		4	\|a Fiscal policy
650		4	\|a Fiscal publications
650		4	\|a Government expenditure
650		4	\|a Government spending
650		4	\|a High tax rates
650		4	\|a Higher tax rates
650		4	\|a Indirect taxation
650		4	\|a Indirect taxes
650		4	\|a Lump-sum tax
650		4	\|a Lump-sum taxes
650		4	\|a Marginal welfare cost of taxation
650		4	\|a Optimal tax problem
650		4	\|a Optimal tax
650		4	\|a Optimal taxation
650		4	\|a Optimal taxes
650		4	\|a Proportional tax
650		4	\|a Proportionate taxes
650		4	\|a Public finance
650		4	\|a Rate of tax
650		4	\|a Revenue collection
650		4	\|a Sales tax
650		4	\|a Sales taxes
650		4	\|a Social security taxes
650		4	\|a Tariff rate
650		4	\|a Tariff rates
650		4	\|a Tariff structure
650		4	\|a Tax administration
650		4	\|a Tax administrators
650		4	\|a Tax avoidance
650		4	\|a Tax base
650		4	\|a Tax bases
650		4	\|a Tax bill
650		4	\|a Tax burden
650		4	\|a Tax categories
650		4	\|a Tax changes
650		4	\|a Tax collection
650		4	\|a Tax collectors
650		4	\|a Tax compliance
650		4	\|a Tax evasion
650		4	\|a Tax forms
650		4	\|a Tax instruments
650		4	\|a Tax liability
650		4	\|a Tax obligations
650		4	\|a Tax policy
650		4	\|a Tax rates
650		4	\|a Tax reform
650		4	\|a Tax reforms
650		4	\|a Tax revenue
650		4	\|a Tax revenues
650		4	\|a Tax structure
650		4	\|a Tax structures
650		4	\|a Tax system
650		4	\|a Tax systems
650		4	\|a Taxation
650		4	\|a Theory of taxation
650		4	\|a Total tax revenue
650		4	\|a Trade taxes
650		4	\|a Uniform tax
650		4	\|a Untaxed good
650		4	\|a Untaxed sectors
650		4	\|a Value-added taxes
650		7	\|a Agriculture: Aggregate Supply and Demand Analysis \|2 imf
650		7	\|a Business Taxes and Subsidies \|2 imf
650		7	\|a Consumption taxes \|2 imf
650		7	\|a Demand elasticity \|2 imf
650		7	\|a Economic Theory \|2 imf
650		7	\|a Economic theory & philosophy \|2 imf
650		7	\|a Economic theory \|2 imf
650		7	\|a Economics \|2 imf
650		7	\|a Efficiency \|2 imf
650		7	\|a Elasticity \|2 imf
650		7	\|a Fiscal Policy \|2 imf
650		7	\|a International Trade Organizations \|2 imf
650		7	\|a Optimal Taxation \|2 imf
650		7	\|a Optimal taxation \|2 imf
650		7	\|a Prices \|2 imf
650		7	\|a Public finance & taxation \|2 imf
650		7	\|a Spendings tax \|2 imf
650		7	\|a Tariff \|2 imf
650		7	\|a Tariffs \|2 imf
650		7	\|a Tax administration and procedure \|2 imf
650		7	\|a Tax policy \|2 imf
650		7	\|a Taxation \|2 imf
650		7	\|a Taxes on trade \|2 imf
650		7	\|a Taxes \|2 imf
650		7	\|a Trade Policy \|2 imf
651		4	\|a Grenada
651		4	\|a United Kingdom
651		4	\|a United States
651		7	\|a United States \|2 imf
700	1		\|a Mihaljek, Dubravko
776			\|z 1-4518-4457-3
776	0	8	\|a Print Version: \|z 9781451844573
776	0	8	\|i Print Version: \|a Mihaljek, Dubravko \|t Tariffs, Optimal Taxes, and Collection Costs \|d Washington, D.C. : International Monetary Fund, 1992. \|z 9781455243402
830		0	\|a IMF Working Papers ; \|v Working Paper No. 92/28
830		0	\|a IMF Working Papers; Working Paper ; \|v No. 1992/028
830		0	\|a IMF eLibrary
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Tariffs, Optimal Taxes, and Collection Costs /

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