Optimal commodity grouping in a partial equilibrium framework
Résumé
This note characterizes, in a partial equilibrium economy with a single agent, which commodities should be taxed whenever there is only one available tax rate. We show that commodities with low price elasticities should be imposed; luxuries are eventually exempted.
Domaines
Economies et finances| Origine | Fichiers produits par l'(les) auteur(s) |
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