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Issues in the Design and Reform of Commodity Taxes: Analytical Results and Empirical Evidence
Citation
Ray, R, Issues in the Design and Reform of Commodity Taxes: Analytical Results and Empirical Evidence, Journal of Economic Surveys, 11, (4) pp. 353-388. ISSN 1467-6419 (1997) [Refereed Article]
DOI: doi:10.1111/1467-6419.00039
Abstract
The motivation of this paper is two fold: (a) review the literature on design and reform of commodity taxes, (b) describe attempts at extending the traditional framework. The paper states the principal results in optimal commodity taxation with attention paid to assumptions made in their derivation. Empirical evidence on the structure of optimal commodity taxes is presented with special reference to the issue of uniformity versus selectivity, and the redistributive potential of commodity taxes. The paper, then, provides analytical and empirical evidence on the following extensions to the traditional framework: (i) presence of child subsidy and demographic effects on demand, (ii) fiscal federalism, (iii) tax evasion.
Item Details
Item Type: | Refereed Article |
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Research Division: | Economics |
Research Group: | Applied economics |
Research Field: | Macroeconomics (incl. monetary and fiscal theory) |
Objective Division: | Economic Framework |
Objective Group: | Microeconomics |
Objective Field: | Microeconomic effects of taxation |
UTAS Author: | Ray, R (Professor Ranjan Ray) |
ID Code: | 11545 |
Year Published: | 1997 |
Deposited By: | Economics and Finance |
Deposited On: | 1997-08-01 |
Last Modified: | 2011-08-12 |
Downloads: | 0 |
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