Arbeitspapier
On the Generalised Anti-inverse Elasticity Rule: An Existence Result
We consider an optimal commodity taxation problem under a consumption target and prove the existence of an optimal solution for the problem. This optimal solution obeys taxation rules that are contrary to standard taxation rules such as the inverse-elasticity rule. We also verify the necessary and sufficient condition for the optimal solution to exhibit uniform pricing.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 7041
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
- Thema
-
anti-inverse elasticity rule
consumption target
existence of an optimal solution
optimal commodity taxation
uniform pricing
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Minagawa, Junichi
Upmann, Thorsten
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2018
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Minagawa, Junichi
- Upmann, Thorsten
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2018
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