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| Author: | Belan, P. Gauthier, S. Laroque, G. |
| Title: | Optimal grouping of commodities for indirect taxation |
| Journal: | Journal of Public Economics
2008 : JUL, VOL.92:7, p. 1738-1750 |
| Index terms: | commodities taxation indirect taxation United Kingdom |
| Language: | eng |
| Abstract: | A sizeable part of government revenues around the world are gathered through indirect taxation. Typically, there are few different tax rates, and the goods are partitioned into classes associated with each rate. This paper explores how to group the goods in these few classes. The number of tax rates is taken as given. Explored is the optimal aggregation or classification of commodities of the fiscal authority in a second best setup. The results are based on data from the United Kingdom (UK). |
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